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2018 (2) TMI 1397 - AT - Central ExciseClassification of goods - Aswini Homeo Arnica Hair Oil (AHAHO) - Appellant has classified the said produce as Medicament falling under chapter sub heading No.30039014 and were claiming concessional rate of duty under N/N. 18/2012-CE dt. 17.03.2012 - Held that: - In case of CCE Nagpur Vs. Vicco Laboratories [2004 (12) TMI 92 - SUPREME COURT OF INDIA], the Hon’ble Apex Court has held that classification cannot be changed without a change in the nature of a product or a fresh interpretation of a tariff heading by such decision - In the present case the goods in question has remained same and there is no change of tariff heading. The goods are classifiable under chapter 30 of the Central Excise Tariff as Homeopathic medicine and liable to duty accordingly. There is no reason to demand the duties and penalties adjudged against the Appellant. Appeal allowed - decided in favor of appellant.
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