https://www.taxtmi.com/caselaws?id=367318 The Tribunal followed its earlier classification view and held that 'Nivaran-90 Herbal Cough Syrup' was not entitled to treatment as an Ayurvedic medicament for exemption under the cited notifications. It also upheld invocation of the extended period because the show cause notice alleged misdeclaration of ingredients, formula and manufacturing method, along with suppression of the actual ingredients used, with intent to evade duty. On those findings, the Revenue's stand on classification was accepted and the lower appellate authority's rejection of the extended period was disapproved. en-us Fri, 06 Jul 2018 00:00:00 +0530 Wed, 19 Sep 2018 07:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367318 The Tribunal followed its earlier classification view and held that 'Nivaran-90 Herbal Cough Syrup' was not entitled to treatment as an Ayurvedic medicament for exemption under the cited notifications. It also upheld invocation of the extended period because the show cause notice alleged misdeclaration of ingredients, formula and manufacturing method, along with suppression of the actual ingredients used, with intent to evade duty. On those findings, the Revenue's stand on classification was accepted and the lower appellate authority's rejection of the extended period was disapproved. Case-Laws Central Excise Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367318