2017 (5) TMI 1813 - AT - Central Excise

Classification of goods - Heena Powder - Heena Dye Powder - Heena Cone (paste) - classified under Chapter 33 of the First Schedule to the Central Excise Tariff Act, 1985 or not - applicability of N/N. 11/2017-CE (NT) dated 24.04.2017 - period from 01.08.2008 to 01.11.2011 - HELD THAT - It appears that the matter is squarely covered by Notification No. 11/2017-CE (NT) dated 24.04.2017 whereunder the subject goods which are in the category of Heena Powder and Heena Dye falling under Chapter 33 of the First Schedule to the Central Excise Tariff Act, 1985 have been exempted from the duty of Central Excise for the period from January 1st 2007 to March 1st, 2013. The disputed period in the present case is from 01.08.2008 to 01.11.2011. As the disputed period is covered by the Notification No. 11/2017- CE(NT), the impugned order is set aside - appeal allowed

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, M/s Prem Mehandi Center, in appeal No. 182-183(OPD)CE JPR-II/2013. The demand of duty, interest, and penalty for Heena Powder, Heena Dye Powder, and Heena Cone was confirmed in the original order dated 18.11.2013. However, the Tribunal found that the matter was covered by Notification No. 11/2017-CE (NT) dated 24.04.2017, exempting these goods from Central Excise duty for the period from January 1st, 2007 to March 1st, 2013. As the disputed period in this case was from 01.08.2008 to 01.11.2011, the impugned order was set aside, and the appeal was allowed in favor of the appellant.