K.S. Venkataramani, Member (T)

1. This is an appeal filed against the order dated 15-1-1992 passed by the Collector of Central Excise (Appeals), New Delhi. The facts briefly are that the appellants herein filed a classification list w.e.f. 10-12-1990 for various items which included the two items namely, Henna Powder and Herbal Shikakai Powder. Both these items were approved for classification under Heading 1401.00 CETA, 1985 which covered "Vegetable plaiting materials; vegetable products, not elsewhere specified or included". The appellants were subsequently issued a show cause notice on 6-6-1991 in respect of these two products since it appeared to the Department that the assessee had not given correct description of their product and had also not declared that the same were cleared under the brand name of Red Rose Henna Powder/Henna Powder and Rose Herbal Shikakai Powder. The Department found that on the basis of the material available that the goods were correctly classifiable under sub-heading 3305.90 CETA, 1985 which covers "preparation for use on the hair", at a higher rate of duty. Demand of differential duty of Rs. 72,126.65 was also raised besides proposal for imposin