Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 778 - AT - Central ExciseClassification of manufactured goods - recombinant erythropoietin (r-EPO) - whether classified under heading no. 2937 00 of the First Schedule of the Central Excise Tariff Act, 1985 as ‘hormones’ or as ‘other blood fractions’ under heading no. 3002 00 of the Schedule? - extended period of limitation - penalty - Held that:- The production of the impugned goods was at a nascent stage with no precedent to assist in classifying the particular heading of the First Schedule of the Tariff that it would fall under. It is also on record that the Central Government considered the goods to be classifiable under chapter 30 of the First Schedule of the Customs Tariff Act, 1975 for assessment of duty on imports. There is no evidence of deliberate intent of evading duty and the ample scope for confusion also precludes invoking of the extended period. The impugned product is not a ‘blood fraction’. Neither is it a hormone. In the absence of a valid and acceptable alternative after discarding its classification as a ‘blood fraction’, the consequent recovery ordered by original authority, and upheld by the first appellate authority, fails to meet the test of law and must be set aside. Appeal allowed - decided in favor of appellant.
|