https://www.taxtmi.com/caselaws?id=34013 The Supreme Court did not address the classification issue of a Fixed Dose Combination product due to a Ministry of Health and Family Welfare notification banning its human use. The Court left the classification question open for future determination. Regarding the extended period of limitation, the Court dismissed the Department's claim of wilful mis-declaration by the assessee, noting historical alignment with the Drug Controller General's guidance on the product's therapeutic value. As a result, the Court ruled out the application of Section 11-A and dismissed the appeals, finding no merit and awarding no costs. en-us Thu, 19 Jul 2007 00:00:00 +0530 Sun, 05 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34013 The Supreme Court did not address the classification issue of a Fixed Dose Combination product due to a Ministry of Health and Family Welfare notification banning its human use. The Court left the classification question open for future determination. Regarding the extended period of limitation, the Court dismissed the Department's claim of wilful mis-declaration by the assessee, noting historical alignment with the Drug Controller General's guidance on the product's therapeutic value. As a result, the Court ruled out the application of Section 11-A and dismissed the appeals, finding no merit and awarding no costs. Case-Laws Central Excise Thu, 19 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34013