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TMI Blog2003 (10) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... g 29.36 of the Tariff as confirmed by the Commissioner (Appeals) under the impugned Order and whether the extended period of limitation is invocable for the purpose of demanding the Central Excise duty. 2. Shri Jitender Singh, learned Advocate, submitted that the Appellants manufacture various medicaments; that one of the medicaments manufactured by them is Aneudox-12 which is a fixed dose combination of Vitamin B-1, Vitamin B-6 and Vitamin B-12 and sold in injection as well as tablet form; that in their classification declaration filed by them with the Central Excise authorities, they had declared the impugned product classifiable under sub-heading 3003.10 of the Tariff; that the declaration had been accepted by the authorities without a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; that the impugned product is used for preventing and also for remedying diseases, infection and disorders in human beings; that impugned product is known in the trade as peripheral neuropathy due to multi factorial etiology ; that etiology means any factor causing disease, neuropathy means any disease effecting neurons, that is, a nerve cell including the cell body.; that Aneudox-12 is used for treating factors which cause diseases concerning a nerve cell. He, finally, submitted that both the lower authorities have not dealt with the fact that the demand is time barred and the extended period of limitation is not invocable as the appellants had declared all their activities to the Department and there was no misstatement or misclassifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on ble High Court observed that the particular fixed dose combination of Vitamin B-1, Vitamin B-6 and Vitamin B-12 lack therapeutic value as no evidence was found to be available in the deliberations carried out by the Core Group, Drug Technical Advisory Board and Central Government. Learned Senior Departmental Representative submitted that these facts were not disclosed by the Appellants and as such the larger period of limitation is invocable. He also relied upon the decision in the case of Maruti Udyog Ltd. v. CCE, New Delhi, 2001 (134) E.L.T. 269 wherein the Tribunal has held that theory of universal knowledge cannot be attributed to the Department. In reply the learned Advocate, mentioned that there was no mala fide intention. 4. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly mentions that the Central Government is satisfied that the use of fixed doses and combination of Vitamin B-1, Vitamin B-6 and Vitamin B-12 does have therapeutic value claimed or purported to be claimed for it. Once the product has no therapeutic value, it can not be classified under Chapter 30 of the Central Excise Tariff. Accordingly, we find no reason to interfere with the impugned Order by which the impugned product has been classified under Heading 29.36 of the Tariff. We also agree with the learned Senior Departmental Representative that the extended period of limitation is invocable as the fact that the impugned product has no therapeutic value was in the knowledge of the Appellants which was never disclosed by them to the De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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