https://www.taxtmi.com/caselaws?id=379488 The Tribunal upheld the impugned order, ruling against the appellant in a case involving the misclassification of pharmaceutical products and nutritional supplements under the Central Excise Act, 1985. The appellant's claim for exemption under Notification No. 49/2003-CE was denied due to misclassification under Excise Tariff Sub-Heading, resulting in penalties and demands. Despite arguments based on therapeutic values and medicinal nature, the Tribunal relied on a test report classifying the products as nutritional supplements under heading 2106, emphasizing the significance of unchallenged test reports for classification determination. The appellant's appeal was rejected based on the unchallenged test report and lack of contestation. en-us Tue, 30 Apr 2019 00:00:00 +0530 Fri, 21 Feb 2020 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379488 The Tribunal upheld the impugned order, ruling against the appellant in a case involving the misclassification of pharmaceutical products and nutritional supplements under the Central Excise Act, 1985. The appellant's claim for exemption under Notification No. 49/2003-CE was denied due to misclassification under Excise Tariff Sub-Heading, resulting in penalties and demands. Despite arguments based on therapeutic values and medicinal nature, the Tribunal relied on a test report classifying the products as nutritional supplements under heading 2106, emphasizing the significance of unchallenged test reports for classification determination. The appellant's appeal was rejected based on the unchallenged test report and lack of contestation. Case-Laws Central Excise Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379488