https://www.taxtmi.com/caselaws?id=84960 The Tribunal upheld the classification decision of pharmaceutical products as patent or proprietary medicines under Tariff Item 14E and Heading 3001.10, rejecting the appellant's argument based on supplying to Government Departments. The extended period for duty recovery was deemed inapplicable as the appellant's actions did not constitute willful suppression of information. The challenge to the classification decision based on approved classification lists was addressed, clarifying the Department's role in seeking additional information. The limitation period for duty recovery was set at six months from the relevant date of the show cause notice, affirming the demand for clearances within that timeframe. en-us Wed, 13 Mar 1996 00:00:00 +0530 Mon, 01 Aug 2011 17:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84960 The Tribunal upheld the classification decision of pharmaceutical products as patent or proprietary medicines under Tariff Item 14E and Heading 3001.10, rejecting the appellant's argument based on supplying to Government Departments. The extended period for duty recovery was deemed inapplicable as the appellant's actions did not constitute willful suppression of information. The challenge to the classification decision based on approved classification lists was addressed, clarifying the Department's role in seeking additional information. The limitation period for duty recovery was set at six months from the relevant date of the show cause notice, affirming the demand for clearances within that timeframe. Case-Laws Central Excise Wed, 13 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84960