1996 (10) TMI 109 - SCH - Central Excise

Summary

The Supreme Court allowed the appeal in a case involving the classification of 'shikakai' bath powder as a cosmetic instead of Ayurvedic medicine. The Court restricted the duty demand to a period of six months preceding 10th May, 1993, as there was no evidence of suppression or mala fide intention. No costs were awarded. (Citation: 1996 (10) TMI 109 - SC Order)