https://www.taxtmi.com/caselaws?id=52679 Fixed-dose combinations of Vitamins B1, B6 and B12, marketed in measured doses and packed for retail sale, were held to answer the description of medicaments under Chapter 30 rather than intermixtures of vitamins under Chapter 29, because the contemporaneous medical and regulatory material supported therapeutic use. The extended limitation period was also held inapplicable because the assessee had filed classification declarations with full disclosure, and the department was aware of the declared classification; suppression or deliberate misdeclaration was not established. The demand and penalties were therefore not sustainable. en-us Thu, 01 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 11:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52679 Fixed-dose combinations of Vitamins B1, B6 and B12, marketed in measured doses and packed for retail sale, were held to answer the description of medicaments under Chapter 30 rather than intermixtures of vitamins under Chapter 29, because the contemporaneous medical and regulatory material supported therapeutic use. The extended limitation period was also held inapplicable because the assessee had filed classification declarations with full disclosure, and the department was aware of the declared classification; suppression or deliberate misdeclaration was not established. The demand and penalties were therefore not sustainable. Case-Laws Central Excise Thu, 01 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52679