9911796707
TMI Blog2018 (9) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... had upheld the stand of the department that impugned goods are not entitled for exemption as Ayuverdic goods - Held that:- We do not find any reason why the classification as affirmed by the earlier order of Tribunal should not be reiterated in this case also. Extended period of limitation - Held that:- the extended period is being invoked on account of respondent having misdeclared the ingred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2018 and 21.06.2018. In the last mentioned hearing, the matter was adjourned to 06.07.2018 as a last chance for respondent and a notice was issued for causing appearance. However, despite of the same, today when the matter was called, respondent is not present. Hence without any further adjournment it is found proper to take up the appeal for hearing and decide the matter. 2. On the other h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not entitled for exemption as Ayuverdic goods. However, the Commissioner (Appeals) in the impugned order has held otherwise that the impugned goods are classifiable as Ayurvedic medicament under CETH 3003.30 and therefore eligible for exemption under notification No.32/89-CE and 9/93-CE. The Commissioner (Appeals) has also set aside the order of original authority on the ground that show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has clearly indicated that the extended period is being invoked on account of respondent having misdeclared the ingredients, formula and method of manufacture of Nivaran-90 cough syrups supplied as per Ayurvedic texts in their classification list / declaration filed and further that they suppressed the actual ingredients used by them in the said product, with intention to evade payment of duty. Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
