https://www.taxtmi.com/caselaws?id=373083 Bilas Pan Sughandh was held classifiable as churna for pan under tariff heading 2106 90 70 because the product was prepared from ingredients such as amla, bel pulp, mulethi, spices, flavouring substances, saccharin sodium, sugar and menthol, and was sold in trade as pan flavour material; the specific tariff entry and trade parlance principle prevailed over the residual heading 2008 99 99. Penalty under Section 11AC of the Central Excise Act and Rule 25 of the Central Excise Rules was not sustained because the dispute was one of classification and the record did not show suppression, fraud or misdeclaration. The classification and duty demand were upheld, while penal consequences were deleted. en-us Thu, 03 Jan 2019 00:00:00 +0530 Mon, 24 Jun 2019 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373083 Bilas Pan Sughandh was held classifiable as churna for pan under tariff heading 2106 90 70 because the product was prepared from ingredients such as amla, bel pulp, mulethi, spices, flavouring substances, saccharin sodium, sugar and menthol, and was sold in trade as pan flavour material; the specific tariff entry and trade parlance principle prevailed over the residual heading 2008 99 99. Penalty under Section 11AC of the Central Excise Act and Rule 25 of the Central Excise Rules was not sustained because the dispute was one of classification and the record did not show suppression, fraud or misdeclaration. The classification and duty demand were upheld, while penal consequences were deleted. Case-Laws Central Excise Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373083