Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1190 - AT - Central ExciseValuation - P&P Ayurvedic medicines - Revenue was of the view that such Proprietory medicines, sold with brand names by the manufacturers were liable to payment of Excise duty on MRP basis under Section 4A of the Central Excise Act read with N/N. 49/2008-CE (NT) dt. 24.12.2008 (as amended) - Held that: - The original entry (w.e.f. 24.12.2008) (Sl. No. 30) has brought only medicaments other than Ayurvedic etc. medicines within the purview of MRP assessment. The amendment carried out w.e.f. 24.03.2011 further brings only the classical Ayurvedic medicines within the clutches of MRP assessment. This amendment is silent about the P&P Ayurvedic medicines sold with the brand name and there will be no justification to include such medicines for assessment under Section 4A, w.e.f. 24.03.2011. Finally, w.e.f. 01.03.2013, Ayurvedic medicines not only classical medicines but also P&P medicines with the brand name have been included in the Notification for charge of duty under Section 4A. With effect from 01.03.2013, there is no dispute since duty is being paid under Section 4A. In the absence of specific entry in the Notification, there is no justification prior to 01.03.2013 in charging Excise duty on the basis of Section 4A for P&P Ayurvedic medicines. Hence, all demands prior to 01.03.2013 are set aside. Appeal disposed off.
|