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    <title>2019 (2) TMI 400 - CESTAT MUMBAI</title>
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    <description>The Tribunal confirmed the classification of Henna Powder under Heading 33049190, rejecting the appellant&#039;s argument for classification under Chapter 14. The Tribunal upheld the demand for Central Excise Duty as the repacking process constituted manufacturing under Chapter 33. However, the penalty was set aside as there was no evidence of intentional evasion. The demand for interest under Section 11AB was upheld alongside the duty.</description>
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      <description>The Tribunal confirmed the classification of Henna Powder under Heading 33049190, rejecting the appellant&#039;s argument for classification under Chapter 14. The Tribunal upheld the demand for Central Excise Duty as the repacking process constituted manufacturing under Chapter 33. However, the penalty was set aside as there was no evidence of intentional evasion. The demand for interest under Section 11AB was upheld alongside the duty.</description>
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