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2018 (9) TMI 1054 - CESTAT CHENNAIClassification of goods - NIVARAN-90 - the very same issue concerning classification of “Nivaran-90 Herbal Cough Syrup” had come up in appeal before this Tribunal in the case of Velvette International Pharma Products [2010 (5) TMI 295 - CESTAT, CHENNAI], where this Tribunal had upheld the stand of the department that impugned goods are not entitled for exemption as Ayuverdic goods - Held that:- We do not find any reason why the classification as affirmed by the earlier order of Tribunal should not be reiterated in this case also. Extended period of limitation - Held that:- the extended period is being invoked on account of respondent having misdeclared the ingredients, formula and method of manufacture of Nivaran-90 cough syrups supplied as per Ayurvedic texts in their classification list / declaration filed and further that they suppressed the actual ingredients used by them in the said product, with intention to evade payment of duty - invocation of extended period upheld. Appeal allowed - decided in favor of Revenue.
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