https://www.taxtmi.com/caselaws?id=253511 Herbal Shikakai Powder was treated as a cosmetic under Heading 3305.99 because prior precedent had already settled that hair-cleaning use brings the product within that tariff entry, not the medicament heading claimed by the assessee. On limitation, duty for the six months preceding the Board circular dated 10.09.1997 was held payable, but the enhanced demand introduced through corrigenda after expiry of the limitation period was struck down as time-barred. The result was that the classification challenge failed, while only the limited pre-10.09.1997 duty liability survived. en-us Tue, 11 Nov 2014 00:00:00 +0530 Wed, 26 Nov 2014 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253511 Herbal Shikakai Powder was treated as a cosmetic under Heading 3305.99 because prior precedent had already settled that hair-cleaning use brings the product within that tariff entry, not the medicament heading claimed by the assessee. On limitation, duty for the six months preceding the Board circular dated 10.09.1997 was held payable, but the enhanced demand introduced through corrigenda after expiry of the limitation period was struck down as time-barred. The result was that the classification challenge failed, while only the limited pre-10.09.1997 duty liability survived. Case-Laws Central Excise Tue, 11 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253511