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2017 (1) TMI 28 - AT - Central ExciseClassificattion of Noscapine B.P. and Papavarine S.R. - Interest - Penalty - Time limitation - it is clear that the Noscapine B.P & Papavarine S.R were non pehnantherene (Antherium) alkaloid and they were non Narcotic products. Therefore, both the products are not capable of causing or producing in human beings dependence, tolerance and withdrawal syndromes, thus they are not covered under Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955) and State Excise duties were leviable there on. It is clear that both the products were non-narcotic products and these goods belonging to alkaloids of opium and their derivative, salts thereof, in the instant case both the products as such did not contain opium . Although, they are generated from the opium, but do not contain opium, and in this view, the contention of the noticee is not correct. - to be classified by under Chapter Heading No. 2939.1900 and are liable to payment of duty of Central Excise. Extend period of limitation - It appears that the Revenue has been in the knowledge of the subject issue of classification of the subject products. Further, the department has failed to provide any evidence to prove the intention to evade the duty on the part of the appellant - Demand confirmed for one year only - Appeal allowed partly.
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