https://www.taxtmi.com/caselaws?id=46662 The Supreme Court clarified that herbal extracts with therapeutic value are classifiable under Chapter 30 of the Central Excise Act, specifically under Tariff Entry 30.30. The Court emphasized the binding nature of the Central Board of Excise and Customs circular, overturning the Tribunal's decision to classify the extracts under Chapter 13. The appellant's appeal was allowed, quashing the duty payment demands made by the Revenue Authorities in Uttar Pradesh. The judgment provided clarity on the classification of extracts with medicinal properties, highlighting the importance of therapeutic value in determining the appropriate tariff entry. en-us Thu, 28 Aug 2003 00:00:00 +0530 Fri, 17 Apr 2020 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46662 The Supreme Court clarified that herbal extracts with therapeutic value are classifiable under Chapter 30 of the Central Excise Act, specifically under Tariff Entry 30.30. The Court emphasized the binding nature of the Central Board of Excise and Customs circular, overturning the Tribunal's decision to classify the extracts under Chapter 13. The appellant's appeal was allowed, quashing the duty payment demands made by the Revenue Authorities in Uttar Pradesh. The judgment provided clarity on the classification of extracts with medicinal properties, highlighting the importance of therapeutic value in determining the appropriate tariff entry. Case-Laws Central Excise Thu, 28 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46662