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    <title>2018 (5) TMI 1190 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI ruled in cross-appeals regarding the classification of proprietary Ayurvedic medicines for Excise duty payment under Section 4A of the Central Excise Act. The Tribunal determined that prior to 01.03.2013, only classical Ayurvedic medicines were subject to duty based on Maximum Retail Price (MRP), excluding proprietary Ayurvedic medicines. As a result, demands for Excise duty before 01.03.2013 on proprietary Ayurvedic medicines were set aside due to the lack of a specific entry in the Notification. The Tribunal directed the Adjudicating Authority to re-decide minor issues in some appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=360626</link>
      <description>The Appellate Tribunal CESTAT NEW DELHI ruled in cross-appeals regarding the classification of proprietary Ayurvedic medicines for Excise duty payment under Section 4A of the Central Excise Act. The Tribunal determined that prior to 01.03.2013, only classical Ayurvedic medicines were subject to duty based on Maximum Retail Price (MRP), excluding proprietary Ayurvedic medicines. As a result, demands for Excise duty before 01.03.2013 on proprietary Ayurvedic medicines were set aside due to the lack of a specific entry in the Notification. The Tribunal directed the Adjudicating Authority to re-decide minor issues in some appeals.</description>
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