Tribunal Rules "Liv 52 Protec" as Ayurvedic Medicament, Not Animal Feed Supplement; Penalties u/s 11AC Dismissed.

The case involved the classification of the product "Liv 52 Protec" as either an 'Animal Feed Supplement' or an 'Ayurvedic Medicament' under Central Excise Tariff Act. The Tribunal held that the product should be classified under Chapter Heading 3004 as an Ayurvedic medicament, not as an animal feed supplement under Chapter Heading 2309. The product's ingredients and properties supported its classification as an Ayurvedic medicament. The extended period for duty demand was deemed inapplicable as the appellant had disclosed all relevant information. Penalties under Section 11AC and Rule 25 of Central Excise Rules were dropped due to the classification issue. The appeal was disposed of partly in favor of the appellant. .....

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