https://www.taxtmi.com/caselaws?id=102130 Himtaj Tel was treated as an ayurvedic medicament, following Larger Bench precedent that it contained ingredients recognised in Ayurveda texts, so classification under sub-heading 3003.30 applied and Heading 3005 was rejected. The adjudication was also criticised for inadequate hearing, as the notice reached the assessee shortly before the date fixed and the adjournment request was not shown to be dilatory; the claimed exemption under Notification No. 1/93 had not been examined. Duty liability, limitation and penalties for connected appellants therefore required fresh adjudication on the existing record. en-us Thu, 16 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 17:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102130 Himtaj Tel was treated as an ayurvedic medicament, following Larger Bench precedent that it contained ingredients recognised in Ayurveda texts, so classification under sub-heading 3003.30 applied and Heading 3005 was rejected. The adjudication was also criticised for inadequate hearing, as the notice reached the assessee shortly before the date fixed and the adjournment request was not shown to be dilatory; the claimed exemption under Notification No. 1/93 had not been examined. Duty liability, limitation and penalties for connected appellants therefore required fresh adjudication on the existing record. Case-Laws Central Excise Thu, 16 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102130