Classification of Shikakai Powder under Chapter 14 or Chapter 33 of CET Act

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..... Tariff Act. 2. In this regard, attention is drawn to judgment dated 3.2.99 of the High Court of Karnataka in Writ appeal No. 1413 and 1736 of 1998 in the case of the Karnataka Soapnut Powder Manufacturers' Association. It has been held, inter-alia, by the High Court that the preparation of the Shikakai Powder from Shikakai amounts to manufacture. The Shikakai Powder would come within the ambit o .....

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