https://www.taxtmi.com/caselaws?id=445784 CESTAT New Delhi allowed the appeal partly in a case involving denial of central excise duty exemption under Notification No. 01/2011-CE for allopathic generic medicaments. The tribunal held that allopathic medicaments are not eligible for exemption as Entry No. 37 specifically covers medicaments manufactured according to Ayurvedic, Unani, Siddha formulae mentioned in First Schedule to Drugs and Cosmetic Act, 1940. The word "includes" cannot extend coverage to allopathic medicaments. However, the tribunal set aside the invocation of extended period of limitation and penalty under section 11AC, finding no suppression of facts as all details were correctly disclosed in ER-8 returns and product packaging. en-us Tue, 14 Nov 2023 00:00:00 +0530 Sun, 19 Nov 2023 19:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445784 CESTAT New Delhi allowed the appeal partly in a case involving denial of central excise duty exemption under Notification No. 01/2011-CE for allopathic generic medicaments. The tribunal held that allopathic medicaments are not eligible for exemption as Entry No. 37 specifically covers medicaments manufactured according to Ayurvedic, Unani, Siddha formulae mentioned in First Schedule to Drugs and Cosmetic Act, 1940. The word "includes" cannot extend coverage to allopathic medicaments. However, the tribunal set aside the invocation of extended period of limitation and penalty under section 11AC, finding no suppression of facts as all details were correctly disclosed in ER-8 returns and product packaging. Case-Laws Central Excise Tue, 14 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445784