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2019 (8) TMI 1691 - AT - Central ExciseClassification of goods - Ayurveda Power Prash and Ayurveda Advanced Herbal Body Growth - to be valued under MRP basis or not - SSI exemption limit crossed or not - period 1 April, 2011 to 24 November, 2011 which is prior to 1 March, 2013 - HELD THAT:- In Devendra Arora, Prop. [2018 (5) TMI 1190 - CESTAT NEW DELHI], this very issue was examined and the Bench observed that it was with effect from 1 March, 2013 that not only the classical Ayurvedic medicines but also Ayurvedic Power Prash and Ayurvedic Advance Herbal Body Growth would be included in the notification for charging duty under Section 4A of the Excise Act. There are no justification for the adjudicating authority to assess the goods under Section 4A of the Excise Act. Therefore, the seizure made by the Department is not sustainable and is liable to be set aside - appeal allowed - decided in favor of appellant.
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