1996 (10) TMI 325 - AT - Central Excise

Summary

The appeal involved classification of 'Amrutanjan Pain Balm' as ayurvedic medicine under sub-heading 3003.30 or 3003.10. The Collector (Appeals) classified it under 3003.10 based on a CEGAT Special Bench decision, which was later reversed by the Supreme Court in a different case involving the same product. The Tribunal allowed the appeal, classifying the product under sub-heading 3003.30 as per the Supreme Court decision.