https://www.taxtmi.com/caselaws?id=166670 Deodorant preparations treated in technical literature as cosmetic skin-care products were held to fall within the relevant excise tariff item, and the assessee produced no material to displace that classification. The challenge to the duty demand on limitation also failed because the record showed that the adjudicating authority had already allowed for the limitation aspect, and no factual or legal basis was established to support the plea. The classification and duty demand were therefore sustained. en-us Tue, 11 Oct 1983 00:00:00 +0530 Thu, 30 Oct 2014 14:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166670 Deodorant preparations treated in technical literature as cosmetic skin-care products were held to fall within the relevant excise tariff item, and the assessee produced no material to displace that classification. The challenge to the duty demand on limitation also failed because the record showed that the adjudicating authority had already allowed for the limitation aspect, and no factual or legal basis was established to support the plea. The classification and duty demand were therefore sustained. Case-Laws Central Excise Tue, 11 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166670