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    <title>2014 (11) TMI 828 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the classification of Herbal Shikakai Powder as a cosmetic under sub-heading 3305.99, dismissing the assessee&#039;s appeal. Regarding the demand of duty, the Tribunal partially allowed the Revenue&#039;s appeal, requiring the assessee to pay duty for a specific period. The limitation period was crucial, with the Tribunal ruling that the demand increased by corrigendum was time-barred. Legal principles and precedents influenced the decision, resulting in the final outcome of the case favoring the Revenue on the duty demand issue.</description>
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      <description>The Tribunal upheld the classification of Herbal Shikakai Powder as a cosmetic under sub-heading 3305.99, dismissing the assessee&#039;s appeal. Regarding the demand of duty, the Tribunal partially allowed the Revenue&#039;s appeal, requiring the assessee to pay duty for a specific period. The limitation period was crucial, with the Tribunal ruling that the demand increased by corrigendum was time-barred. Legal principles and precedents influenced the decision, resulting in the final outcome of the case favoring the Revenue on the duty demand issue.</description>
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