Classification of Shikakai powder as excisable under Chapter 33 affirmed, rendering it subject to central excise duty. The conversion of raw Shikakai into Shikakai Powder is treated as manufacture, placing the powder within Chapter 33 of the Central Excise Tariff Act and making it chargeable to excise duty; the board has accepted the judicial rulings and directed field formations and traders to settle pending disputes and assessments accordingly.
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Provisions expressly mentioned in the judgment/order text.
Classification of Shikakai powder as excisable under Chapter 33 affirmed, rendering it subject to central excise duty.
The conversion of raw Shikakai into Shikakai Powder is treated as manufacture, placing the powder within Chapter 33 of the Central Excise Tariff Act and making it chargeable to excise duty; the board has accepted the judicial rulings and directed field formations and traders to settle pending disputes and assessments accordingly.
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