TaxTMI 
TaxTMI 
2018 (7) TMI 912
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.... that the appellants are engaged in the manufacture of Ayurvedic Preparation such as, Laltel and Janma Ghunti. The appellants have been classifing the products under Chapter Sub-heading 3003.39 of Central Excise Tariff Act, 1985 which pertains to the Ayurvedic Medicines. It has been the contention of the Department that such preparations are not correctly classifiable under Central Excise Tariff Chapter Subheading 3003.39 but under Chapter 33.01 as aqueous distillate of essential oil and accordingly a Show Cause Notice demanding Central Excise duty of Rs. 39,92,903/- was issued wherein equal amount of penalty was also proposed to be imposed under Section 11AC of Central Excise Act, 1944 The matter came to be adjudicated earlier vide order-i....
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.... Medicine" on the packages cannot be considered a misstatement with intent to evade payment of duty. In these circumstances, we agree with the appellants that duty demands raised beyond six months as prescribed in Section 11A would be time barred. The appellant shall be liable to pay differential duty arising within the normal period of six months prior to issue of the show cause notice only. 18.The appellants' submission that the price of the goods should be treated as cum duty while computing short levy is also required to be accepted. This issue is now well settled by the decisions of this Tribunal in the case of Srichakra Tyres Ltd., & Others v. CCE, Madras - 1999 (108) E.L.T. 361 (T) = 1999 (32) RLT I (CEGAT) and the decision of the....
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....that Chapter 30 does not apply to aqueous distillates or aqueous solutions of essential oils even though they are suitable for medicinal uses. Further, under Chapter Note 1(d) of Chapter 30 preparations of Chapter 33 would not fall under Chapter 30 even if they have therapeutic or prophylactic properties. The Tribunal has, therefore, correctly held that if 'Janam Ghunti' is an aqueous distillates or aqueous solutions of essential oils it would fall under Chapter 33 even though it may have therapeutic or prophylactic properties. The Appellants have claimed that their product 'Janam Ghunti' is neither a distillate nor a solution but is an extraction. However, this is a matter which requires inquiry into. We approve the finding of the Tribunal....
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....the appellant-assessee could not provide the sample of Janma Ghunti saying that the factory in the Daburgram is closed and as the self life of the products being only three years, samples manufacturers in their Daburgram factory could not be provided. (ii) The Ld. Commissioner has erred in holding a view that this Tribunal in its decision dated 26.06.2002 has already held that the product, namely, Janma Ghunti, is classifiable under Central Excise Tariff Heading 3301 and therefore, he has proceeded to confirm the demand again holding that the Ayurvedic Product, namely, Janma Ghunti, is classifiable under Chapter 3301 as Aqueous Distillate of Essential Oil. We find that this Tribunal in his order has very categorically held as under: &....
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.... by them in their other factory and they have offered vide their latter dated 27/11/2008 that the samples of the same product manufactured by Rudrapur factory are available and the same can also be considered for deciding the classification of the product, namely, Janma Ghunti. 7. The Ld. Advocate has also mentioned that the Janma Ghunti which is also being manufactured by the appellant in their Himachal Pradesh factory is being classified under chapter 3003.39 by the Department and not under Chapter Sub-heading 33.01. The ld. Advocate has also vehemently argued that the ld. Commissioner has not followed the instructions given by this Tribunal in their order dated 26.06.2002. Therefore, the order-in-original is without application of min....