2011 (6) TMI 371

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.... Shri R.Janardhanan Pillai, Consultant For the Appellant  Shri Parmod Kumar, SDR For the Respondent Per Jyoti Balasundaram The issue in dispute in the present appeal is the correct classification of "Helmisol" manufactured by the assessees herein, whether as preparations of a kind used in animal feed under Tariff Heading 23.02 as claimed by the assessees or under Tariff Heading 30.0....

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....of the clear finding that the assessees changed the classification of the product, adding the words "poultry feed supplement" on the label and deleting the drug licence number which is with a view to evade payment of appropriate duty under Tariff Heading 30.03. However, in the facts and circumstances, and having regard to the duty demand of Rs.65,567/- confirmed, we reduce the penalty to Rs.6500/-....