https://www.taxtmi.com/caselaws?id=124148 Bath powders were examined for prima facie classification under Chapter 9 of the Central Excise Tariff Act, 1985 on the basis of whether they retained the essential character of spices. The text notes that the competent authority had not properly tested that character: the samples were not examined for spice content, the laboratory did not determine the required composition, and no other competent agency was asked to verify it. On that basis, a prima facie case was found for the assessee in respect of three bath powders. For Chukku Malli Powder, no prima facie case was shown, but the amount already paid exceeded the duty demanded, so relief from pre-deposit and recovery was justified. Waiver of pre-deposit and stay of recovery were granted for duty, interest and penalty. en-us Mon, 18 Aug 2008 00:00:00 +0530 Wed, 26 Sep 2012 10:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124148 Bath powders were examined for prima facie classification under Chapter 9 of the Central Excise Tariff Act, 1985 on the basis of whether they retained the essential character of spices. The text notes that the competent authority had not properly tested that character: the samples were not examined for spice content, the laboratory did not determine the required composition, and no other competent agency was asked to verify it. On that basis, a prima facie case was found for the assessee in respect of three bath powders. For Chukku Malli Powder, no prima facie case was shown, but the amount already paid exceeded the duty demanded, so relief from pre-deposit and recovery was justified. Waiver of pre-deposit and stay of recovery were granted for duty, interest and penalty. Case-Laws Central Excise Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124148