2003 (4) TMI 100 - SCH - Central Excise

Classification of goods - Himtaj Oil - Classification under sub-heading 3003.30 or under sub-heading 3305.10 - CEGTAT held it as Ayurvedic medicament - Held that - Following decision of 2003 (4) TMI 101 - SUPREME COURT OF INDIA Himtaj oil is classifiable as an Ayurvedic medicaments. Thus to this extent the impugned judgment stands confirmed. CEGAT has thereafter referred all the Appeals back to the Adjudicating Authority to re-compute the duty and to decide whether the extended period of time limit is applicable in the matters or not. No reason to interfere with those directions - Decided against Revenue.

Summary

The Supreme Court upheld the classification of "Himtaj oil" as Ayurvedic medicaments in various appeals against CEGAT judgments. The Appeals were dismissed, and the matter was referred back to the Adjudicating Authority for duty re-computation. No costs were awarded.