https://www.taxtmi.com/caselaws?id=92946 GHANA was treated as a prima facie intermediate product used in the manufacture of Ayurvedic medicaments, with earlier declarations, factory visits and prior correspondence supporting the departmental knowledge of its nature. On that material, the product was viewed as falling under Chapter 30 rather than as a separate final product attracting the impugned duty demand. As a result, waiver of pre-deposit of duty and penalty was justified at the interim stage, and relief was also granted by keeping the confiscation order against plant and machinery in abeyance. en-us Wed, 07 Apr 1999 00:00:00 +0530 Tue, 17 Jul 2012 07:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92946 GHANA was treated as a prima facie intermediate product used in the manufacture of Ayurvedic medicaments, with earlier declarations, factory visits and prior correspondence supporting the departmental knowledge of its nature. On that material, the product was viewed as falling under Chapter 30 rather than as a separate final product attracting the impugned duty demand. As a result, waiver of pre-deposit of duty and penalty was justified at the interim stage, and relief was also granted by keeping the confiscation order against plant and machinery in abeyance. Case-Laws Central Excise Wed, 07 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92946