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2013 (12) TMI 1394 - AT - Central ExciseClassification of Goods - Chyawanprash Awaletha to be classified under Chapter Sub- Heading No.3003.30 of CETA, 1985 as Ayurvedic medicaments OR under Chapter Heading 2107.91 or 2107.90 of CETA,1985 as other edible preparations - Waiver of Pre-deposit – Penalty under Rule 173Q of erstwhile Central Excise Rules, 1944 – Held that:- Prima facie, there was force in the contention in the argument that the same products of the assessee manufactured at other locations have been assessed as Ayurvedic medicaments by other Commissionerates - uniformity and certainty is an important cannon of Taxation - same goods be classified uniformly irrespective of its place of manufacture – Thus, the applicant could able to make out a prima facie case for total waiver of amount – Pre-deposits waived till the disposal – Stay granted.
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