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2014 (1) TMI 268 - CESTAT NEW DELHICorrect classification of Roop Amruta – Under Chapter Heading 3004 9011 as Ayurvedic Medicine or not – Waiver of Pre-deposit – Extended period of limitation - Held that:- ER-I clearly disclosed that the classification of the applicant goods is under Chapter 30 - The appellants request to get the goods tested by an Ayurvedic Laboratory or Drug Controller of India stands rejected by the adjudicating authority on the sole ground that the Revenue is very sure about the classification as contained under Chapter 33 - invocation of extended period was not justified - tooth powder attracts nil rate of duty whereas the appellant was paying duty on the Daant Pari - This fact reflects the appellant’s understanding of the dispute and their plea that their products are nothing but medicines – Pre-deposits waived till the disposal – stay granted.
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