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TMI Blog2014 (1) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... ds tested by an Ayurvedic Laboratory or Drug Controller of India stands rejected by the adjudicating authority on the sole ground that the Revenue is very sure about the classification as contained under Chapter 33 - invocation of extended period was not justified - tooth powder attracts nil rate of duty whereas the appellant was paying duty on the Daant Pari - This fact reflects the appellant’s u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the dispute in the present appeals relates to correct classification of Roop Amruta. As per the appellant, the said product is an Ayurvedic medicine and is properly classifiable under Chapter Heading 3004 9011. In fact during the relevant period i.e. from August, 2005 to March, 2006, the appellant was discharging the duty liability on the said products by declaring the same as falling unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority has also not disputed the claim that was being made by the appellants under chapter 30 but has observed that the said claim was made to mislead the Revenue. The appellants request to get the goods tested by an Ayurvedic Laboratory or Drug Controller of India stands rejected by the adjudicating authority on the sole ground that the Revenue is very sure about the classification as con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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