https://www.taxtmi.com/caselaws?id=204364 The Tribunal classified Lux Body Wash, Lux Skin Care Moisturizing Body Wash, and Lux Skin Care Deep Cleaning Body Wash under Heading 34.02 instead of Heading 3307.39, rejecting the Revenue's classification. As a result, the demand of duty and penalties amounting to Rs. 28,20,347/- each were set aside, and the appeal was allowed based on the correct classification. The limitation aspect under Section 11A of the Central Excise Act, 1944 was not addressed as the appeal succeeded on merits. en-us Wed, 13 Oct 2010 00:00:00 +0530 Wed, 25 May 2011 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204364 The Tribunal classified Lux Body Wash, Lux Skin Care Moisturizing Body Wash, and Lux Skin Care Deep Cleaning Body Wash under Heading 34.02 instead of Heading 3307.39, rejecting the Revenue's classification. As a result, the demand of duty and penalties amounting to Rs. 28,20,347/- each were set aside, and the appeal was allowed based on the correct classification. The limitation aspect under Section 11A of the Central Excise Act, 1944 was not addressed as the appeal succeeded on merits. Case-Laws Central Excise Wed, 13 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204364