1997 (10) TMI 126

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....cision was taken by the adjudicating authority on the ground that the appellant had manufactured and cleared certain medicaments attracting classification under Central Excise Tariff Item 3301 liable to duty at 20% ad valorem. 2. Arguing the case of the appellant, Shri R. Parthasarathy, learned Counsel states that he is mainly stressing the time limit aspect. Clearances of the goods in question had taken place during the period 1-4-1987 to 31-3-1990 whereas the show cause notice has been issued on 30-5-1991. They had filed classification list for the subject goods claiming classification thereof under sub-heading 3005.90. The Assistant Collector amended the declared classification to 3003.30 and changed the declared rate of duty of ....

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....me may be upheld and the appeal dismissed. 4. We have taken note of the submissions of both sides. We have perused the record. As come out during the arguments, the appellants had filed the classification list declaring the description of the goods as `Cineole British Pharma Copia' and Eucalyptus Oil BPC'. They had also reproduced the Tariff Heading 3005 reading Pharmaceuticals not elsewhere specified. This was amended by the Departmental officer to refer to 30.03 and the relevant Tariff description for the main Heading and the Tariff sub-heading 3003.30 for the two items in question. More significantly, the rate of duty declared by them as 15% was amended to read as nil. This act on the part of the officer was a conscious one exerc....