TMI Blog2018 (5) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingredients mentioned in well known Ayurvedic Text Books and sold in different brand names. Such products were cleared on payment of Excise duty under Section 4 of the Central Excise Act, 1944 to Teleshop network which inturn sold the same on the basis of MRP. All these products were classified under Central Excise Tariff Heading 3004 90 11 as Ayurvedic medicines. The dispute pertains to the period prior to 01.03.2013. 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 Notification No. 49/2008-CE (NT) dt. 24.12.2008 (as amended). The differential duty stands demanded for the above disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealing with Medicaments under Chapter 30, has been the subject matter of several amendments. In the original 2008 Notification (Sl. No. 30) medicaments (other than Ayurvedic) were subjected to MRP. The Notification was further amended by Notification No. 11/2011 (NT) dated 24.03.2011. This amendment brought the classical Ayurvedic medicines within the clutches of MRP based assessment. In the year 2013, vide Notification No. 2/2013 dated 01.03.2013, the entry (Sl. No. 125) was further amended to bring all Ayurvedic medicaments classical as well as P P under the purview of Section 4A on which the assessment will have to be made on the basis of MRP prices. The assessee as well as the Revenue are taking different views as far as the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia . The relevant entry was further amended vide Notification No. 1/2013-CE (NT) dated 01.03.2013 and the revised entry is reproduced below: (1) (2) (3) (4) 125 30 The following goods, namely: (i)Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems, manufactured in accordance with the formulae described in the authoritative books specified in the First Schedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 9. In the absence of specific entry in the Notification, we find 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. 10. All the appeals are disposed of with the above findings. In respect of some of the appeals, we note that there ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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