2014 (3) TMI 347 - AT - Central Excise

Waiver of pre deposit - Held that - attention was drawn by appellant to product chemistry and submitted that above two goods are used in medicinal preparations. Nascopine is British Pharmacopea standard. It is Note 9 of the Chapter 29 excludes opium and narcotic drugs from scope of excise duty levy - Prima facie, it appears that calling for pre-deposit in both appeals shall cause undue hardship to the appellant - Temporary stay granted.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that opium derivatives like Nascopine and Papavarine are covered by the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. The Tribunal waived the pre-deposit in both cases until 31-12-2013 or until the appeal is disposed of.