https://www.taxtmi.com/caselaws?id=753567 CESTAT Bangalore ruled that polyherbal preparation LIV 52 Protec was misclassified by appellant as Animal Feed Supplement under CETH 230990/23099010. The tribunal held it should be classified as Ayurvedic Medicament under CETH 300339/30049011, noting the product contains hepatoprotective herbs without vitamins/minerals typical of feed supplements. Extended period of limitation was rejected as department was aware of facts through ER-1 returns and audits showed no suppression. Penalties under Section 11AC and Rule 25 were dropped given classification dispute nature. Appeal disposed. en-us Tue, 23 Jan 2024 00:00:00 +0530 Wed, 05 Jun 2024 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753567 CESTAT Bangalore ruled that polyherbal preparation LIV 52 Protec was misclassified by appellant as Animal Feed Supplement under CETH 230990/23099010. The tribunal held it should be classified as Ayurvedic Medicament under CETH 300339/30049011, noting the product contains hepatoprotective herbs without vitamins/minerals typical of feed supplements. Extended period of limitation was rejected as department was aware of facts through ER-1 returns and audits showed no suppression. Penalties under Section 11AC and Rule 25 were dropped given classification dispute nature. Appeal disposed. Case-Laws Central Excise Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753567