2014 (11) TMI 828

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.....39 as "other medicaments". According to the Revenue, the product namely Herbal Shikakai Powder is a preparation for use on the hair and would be classifiable under Chapter Heading 3305.99 as per Note 2 to Chapter 33 read with Chapter Note 1 (d) to Chapter 30 of the Schedule to the Central Excise Tariff Act, 1985 attracting 30% adv. The Superintendent of Central Excise issued periodical show cause notices during the year 1997. The adjudicating authority ordered that the product "Shikakai Powder packed in unit containers and sold under brand name is classifiable under chapter sub heading 3305.99 of the Schedule to the CETA'85 and also confirmed the demand of duty of Rs. 23,86,083/- under Rule 9 (2) of the erstwhile Central Excise Rules, ....

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....e's appeal, we find that the Commissioner (Appeals) had given a detailed finding on this issue as under :-                "The appellants have also contended that as the demand was based on the Board's Circular No.333/49/9 CX dated 10.09.97, the demand cannot be made retrospectively but only prospectively as held by Hon'ble Apex Court in H.M. BAGS MANUFACTURER Vs CCE  1997 (94) ELT 3 (SC) and also pointed out that in similar situation in the case of classification of Meera Herbal Shikakai Powder the then Commissioner Appeals vide his Order in Appeal No.15 to 17 / 99 (Try) dated 06.01.99 had restricted the demand with effect from 10.9.97. i find that this....