https://www.taxtmi.com/caselaws?id=381728 The High Court of Madras addressed the classification of "Eco Bath Wipes" under the Central Excise Act, focusing on whether it falls under specific categories. The Court directed a retest to be conducted within two months, with the respondent required to decide on the Show Cause Notice within 30 days of receiving the retest report. The Central Government Standing Counsel acknowledged the need for a retest despite initially considering the manual as a guideline. The Court emphasized adherence to the Basic Excise Manual for a fair resolution of the classification issue. en-us Thu, 06 Jun 2019 00:00:00 +0530 Wed, 20 Nov 2019 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381728 The High Court of Madras addressed the classification of "Eco Bath Wipes" under the Central Excise Act, focusing on whether it falls under specific categories. The Court directed a retest to be conducted within two months, with the respondent required to decide on the Show Cause Notice within 30 days of receiving the retest report. The Central Government Standing Counsel acknowledged the need for a retest despite initially considering the manual as a guideline. The Court emphasized adherence to the Basic Excise Manual for a fair resolution of the classification issue. Case-Laws Central Excise Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381728