https://www.taxtmi.com/caselaws?id=692 The Appellate Tribunal CESTAT, Chennai, classified "Herbal Shikakai Powder" as a 'cosmetic' under SH 3305.99, upholding a retrospective duty demand based on the revised classification. The department's appeals against the Commissioner (Appeals) Trichy's order were allowed, citing the validity of demanding duty retrospectively under Section 11A of the Central Excise Act. The Tribunal referred to a Supreme Court judgment supporting duty payment for 6 months prior to the date of the Show Cause Notice (SCN), settling the dispute in favor of the department. The impugned order was set aside, and the appeals were allowed on 12-7-2006. en-us Wed, 12 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=692 The Appellate Tribunal CESTAT, Chennai, classified "Herbal Shikakai Powder" as a 'cosmetic' under SH 3305.99, upholding a retrospective duty demand based on the revised classification. The department's appeals against the Commissioner (Appeals) Trichy's order were allowed, citing the validity of demanding duty retrospectively under Section 11A of the Central Excise Act. The Tribunal referred to a Supreme Court judgment supporting duty payment for 6 months prior to the date of the Show Cause Notice (SCN), settling the dispute in favor of the department. The impugned order was set aside, and the appeals were allowed on 12-7-2006. Case-Laws Central Excise Wed, 12 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=692