https://www.taxtmi.com/caselaws?id=396916 The Tribunal classified Aloe Vera juice and Amla juice under Chapter 20 (Heading 2009) as vegetable juices, and Aloe Vera powder and Amla powder under Chapter 13 (Heading 1302) as vegetable extracts. The recovery of the duty was upheld for the powders, recalculated for the juices, and cum-duty benefits were allowed. The extended period of limitation was deemed inapplicable, interest on the demanded duty was upheld, and penalties were set aside due to a mere difference in classification opinion. The case was remanded for recalculating the demand according to the Tribunal's findings. en-us Wed, 22 Jul 2020 00:00:00 +0530 Wed, 10 Feb 2021 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396916 The Tribunal classified Aloe Vera juice and Amla juice under Chapter 20 (Heading 2009) as vegetable juices, and Aloe Vera powder and Amla powder under Chapter 13 (Heading 1302) as vegetable extracts. The recovery of the duty was upheld for the powders, recalculated for the juices, and cum-duty benefits were allowed. The extended period of limitation was deemed inapplicable, interest on the demanded duty was upheld, and penalties were set aside due to a mere difference in classification opinion. The case was remanded for recalculating the demand according to the Tribunal's findings. Case-Laws Central Excise Wed, 22 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396916