2002 (11) TMI 690 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered a case involving the classification of a product called Trineursol-H for excise duty purposes. The Commissioner of Central Excise had imposed a duty demand and penalties, but the appellants argued that the product should be classified differently due to its therapeutic value as a combination of Vitamins B-1, B-6, and B-12. The Tribunal found in favor of the appellants, waiving the pre-deposit of duty and penalty, and scheduled a regular hearing for further consideration on 15-11-2002.