2006 (4) TMI 133

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.... Excise Act, 1944 could be invoked. The period in question is 11-7-1991 to 31-3-1993. The show cause notice was issued on 26-2-1993. 2. The subject matter of the show cause notice pertained to the classification of the respondents, product namely, 'Ossopan'. The product was initially classified under Tariff Heading 3003.10 as a drug. On the application made by the respondents the product was recl....

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....ifiable under T.H. 3000.10. 4. The matter came up before the Tribunal. The Tribunal was of the view that the product was correctly classifiable under T.H.3003.10. In affirming this, the Tribunal had followed its earlier decision in the case of M/s. American Remedies Ltd. However, the Tribunal upheld the contention of the respondents/assessees to the extent that the extended period of limitation c....