2011 (3) TMI 1215 - AT - Central Excise

Classification - whether the appellants products Vicks Cough Drop are classifiable as Ayurvedic medicaments under Chapter heading 3003.39 or as P&P medicaments under Chapter heading 3003.10 - Held that - The issue is no more res integra as the same has been settled by the Hon ble Apex Court in the case of NATURALLE HEALTH PRODUCTS (P) LTD. Versus CCE (2003 (11) TMI 69 - SUPREME COURT OF INDIA) wherein held Vicks are ayurvedic medicaments classifiable under heading 3003.39 - Decided in favor of the assessee.

Summary

Issues involved: Classification of 'Vicks Cough Drop' under CHS no. 3003.10 as P&P Medicaments or under CHS no. 3003.39 as Ayurvedic medicaments.

Analysis:
- The appellants challenged the classification of 'Vicks Cough Drop' by the lower authorities as P&P Medicaments under CHS no. 3003.10.
- Despite the absence of the appellants during the hearing, the appeal was considered on merits.
- The central issue in the case was whether 'Vicks Cough Drop' should be classified as Ayurvedic medicaments under Chapter heading 3003.39 or as P&P medicaments under Chapter heading 3003.10.
- The Tribunal referred to a previous judgment by the Hon'ble Apex Court in the case of Neutrela Health Products vs. CCE 2003, where it was established that Vicks are ayurvedic medicaments classifiable under heading 3003.39.
- The Tribunal also cited its own previous decision in the appellants' case, where it followed the Neutrela judgment and classified Vicks as ayurvedic medicaments under heading 3003.39.
- Based on the precedents and legal interpretation, the Tribunal concluded that 'Vicks Cough Drop' should be classified as ayurvedic medicaments under chapter heading 3003.39.
- Consequently, the impugned order classifying 'Vicks Cough Drop' as P&P medicaments under chapter heading 3003.10 was set aside, and the appeal was allowed with consequential relief.