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2016 (4) TMI 600 - AT - Central ExciseClassification - whether two products of Dabur Chyawanprash (Awaleha Special & Awaleha with Ashtawarg) should be classified as Ayurvedic medicaments under CETH 30.03, as claimed by the appellant, or the same should be classified under CETH 21.07/21.08 as decided by the Adjudicating authority - Held that:- An interpretation that Chyawanprash, also having health tonic capabilities will be classifiable only under chapter 21 of CETH, will be an absurd interpretation when the same product manufactured by the same appellant elsewhere in the country, and similar Chyawanprash manufactured by the competitors of the appellant, is being classified as Ayurvedic medicament under CETH 30.03. It is now a well settled legal proposition that interpretation of a statute should be done in such a way to avoid absurdity. In view of the above appeal filed by the appellant is required to be allowed by holding that the impugned products are classifiable as Ayurvedic Medicaments under CETH 30.03. The confirmation of demands, imposition of penalties and confiscation of goods was thus not justified. It is made clear that this bench has not gone into the time barred aspect of the demands because on merits, the case has been decided in favour of the assessee.
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