2002 (4) TMI 405 - AT - Central Excise

Summary

Issues: Classification of Hajmola Tablets under the Central Excise Tariff Act

In this case, the main issue revolves around the classification of Hajmola Tablets under the Central Excise Tariff Act. The Revenue filed appeals against the order classifying the tablets as Ayurvedic medicine under sub-heading 3003.39, while contending that they should be classified under sub-heading 2108.99 as edible preparations not elsewhere specified. The key contention is whether the Hajmola Tablets qualify as a medicament under Chapter Note 3 of Chapter 30 of the Central Excise Tariff Act, considering their usage and composition.

Analysis:

The Revenue argues that Hajmola Tablets do not meet the definition of a medicament under Chapter Note 3 of Chapter 30, as they are primarily consumed for taste rather than medicinal purposes. The tablets are described as "Tamarind based tasty digestive" and "Tasty Digestive Tablets," indicating their popularity for taste rather than medicinal properties. The Revenue further asserts that medicines are typically prescribed by medical practitioners for specific ailments, whereas Hajmola Tablets are readily available in general stores without the need for a prescription.

On the other hand, the respondent relies on previous Tribunal decisions regarding similar products like Hajmola Candy, which contained 25% active ingredients as per Ayurvedic texts and 75% sugar for taste, classifying them as Ayurvedic medicine under sub-heading 3003.30. The respondent argues that since Hajmola Tablets contain 75% active ingredients and have a similar composition to Hajmola Candy, they should also be classified as Ayurvedic medicine under Chapter 30 of the Central Excise Tariff Act.

The Tribunal, referencing previous decisions and the composition of Hajmola Tablets, finds no discrepancy in classifying them as Ayurvedic medicine. They note that the active ingredients in the tablets are similar to those in Hajmola Candy, which was previously classified as Ayurvedic medicine. Since the Revenue did not challenge the earlier decisions and the ingredients are consistent, the Tribunal upholds the classification of Hajmola Tablets as Ayurvedic medicine under Chapter 30 of the Central Excise Tariff Act. Consequently, the appeals filed by the Revenue are rejected based on the established legal precedents and composition analysis.