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2019 (5) TMI 216 - AT - Central ExciseClassification of goods - DSN Capsule - Beneficiale Liquid - whether classified under Chapter 3004 and 2106? - SSI Exemption - clearance of goods from the notified area in the state of Uttarakhand - benefit of N/N. 49/2003-CE dated 10.6.2003 - HELD THAT:- The department has drawn the sample and sent for the test to the CRCL, which is authorised Government body, for test of the product, in question. In this case the appellant have not contested the report by the CRCL. There is a system of retest in the CRCL on being aggrieved by the test report which has not been followed by the appellant. On other hand, the appellant argues that the test report is not conclusive criteria for classification of the goods under the Central Excise Tariff heading. This appears to be not correct proposition. Moreover, the appellant themselves has applied for Drug Licence and which was granted to them on 4.12.2007 to manufacture these products. However, this grant of drug licence is for the subsequent period and hence not having any bearings on the current proceedings. Impugned order upheld - appeal dismissed - decided against appellant.
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