https://www.taxtmi.com/caselaws?id=350729 Products claimed as Ayurvedic medicines are classified under excise tariff by common parlance and by whether their ingredients and claimed use are supported in authoritative Ayurvedic texts; labels, promotional material and drug licences do not by themselves control classification. On that test, Reishi Gano and Ganocelium were treated as food supplements under Heading 2108.99, not Ayurvedic Proprietary Medicines under Heading 3003.39. The change in classification, viewed as a misdeclaration after investigation, justified the extended period and the main penalty under Section 11AC. Confiscation and redemption fine were set aside, the Rule 25 penalty on the main appellant was dropped, and the other penalties were substantially reduced as excessive. en-us Wed, 08 Nov 2017 00:00:00 +0530 Fri, 27 Apr 2018 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350729 Products claimed as Ayurvedic medicines are classified under excise tariff by common parlance and by whether their ingredients and claimed use are supported in authoritative Ayurvedic texts; labels, promotional material and drug licences do not by themselves control classification. On that test, Reishi Gano and Ganocelium were treated as food supplements under Heading 2108.99, not Ayurvedic Proprietary Medicines under Heading 3003.39. The change in classification, viewed as a misdeclaration after investigation, justified the extended period and the main penalty under Section 11AC. Confiscation and redemption fine were set aside, the Rule 25 penalty on the main appellant was dropped, and the other penalties were substantially reduced as excessive. Case-Laws Central Excise Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350729