2011 (7) TMI 406

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Appellant None for the Respondents Per Jyoti Balasundaram  Classification of shikakai powder arises for determination in the present appeal, whether the product is classifiable under Chapter Heading 33.05 of the First Schedule to the CETA, 1985 as contended by the Revenue or whether it is not excisable goods liable to duty as held by the Commissioner (Appeals). 2. Since the as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... distinct and separate commodity coming into existence under Chapter 33.05, following the earlier judgment in the case of Karnataka Soapnut Powder Manufacturers Association - 1999 (111) ELT 27 (Kar.). 4. The Supreme Court has clarified that its order is confined to the period January 1999 to March 1999 and that the assessee would not be entitled to claim refund / reopen assessment for the perio....