1997 (12) TMI 449 - AT - Central Excise

Summary

The appeal was filed against Order-in-Original No. 33/92 passed by the Collector of Central Excise, New Delhi. The issue was regarding the classification of Black Rose Kali Mehandi, Herbal Shikakai Powder, and Henna Powder. The Tribunal held that if the items were cleared in bulk, they were classifiable under Chapter 14, otherwise under Chapter 33.05. The matter was remitted to the Adjudicating Authority for quantification of duty and reconsideration of penalties.