2004 (10) TMI 403

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....Appellant. Shri Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeal arises out of the order of the Commissioner of Central Excise, Aurangabad by which he has classified "Wipro Shikakai Soap" manufactured by the appellants herein under Central Excise Tariff sub-heading 3305.99 as "preparation for use on the hair" and rejected their claim fo....

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....how cause notice dated 24th October 2000/2nd November, 2000 alleges that the appellants have wilfully misdeclared the manufacture of Wipro Shikakai Soap manufactured by them by suppressing essential characteristic of the product, with an intention to evade payment of proper duty. The notice admits that the characteristic ingredient is Shikakai extract, which is traditionally known as Hair Care sub....

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....for a period of nearly 10 years, the department has accepted the classification of the product as claimed by the appellants, namely under chapter Heading 34.01. The benefit available to soaps such as benefit of money credit under Chapter V-AAA of the Central Excise Rules (this scheme was introduced to encourage use of minor oils in the manufacture of soaps) had been extended for several years to t....