2006 (7) TMI 429

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..... : P.G. Chacko, Member (J)]. In this appeal of the department, the short question arising for consideration is whether the Herbal Shikakai Powder manufactured and supplied in bulk by the respondents to M/s. Medi Herbs, Pondicherry during August to December 97 is classifiable as a cosmetic under SH 3305.99 of the CETA Schedule as claimed by the department or under Chapter 14 of the said Sc .....

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..... al), wherein it was held on a similar set of facts, that Herbal Shikakai Powder, if cleared in bulk, was classifiable under Chapter 14 and otherwise classifiable under Heading 33.05, Accordingly, after considering the submissions of both sides, we hold the item in question to be not excisable on account of its classification under Chapter 14 of the CETA Schedule, following Henna Export Corporation .....

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