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TMI Blog2009 (4) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent Directed against Order-in-Appeal E/229/07 Pharmasia Ltd. v. CCE, Hyderabad No. 33/2006 (H-IV) C.E., dt. 24-8-2006 E/652/07 CCE, Hyderabad v. Pharmasia Ltd. No. 21 22/2007 (H-IV) C.E., dt.14-4-2007 E/738/08 CCE, Hyderabad v. Pharmasia Ltd. No. 21 22/2007 (H-IV) C.E., dt.14-4-2007 E/270/07 Natural Health Products Private Limited v. CCE, Hyderabad No. 42/2006 (H-IV) C.E., dt. 31-2-2006 E/547/07 Naturalle Health Products (P) Limited v. CCE, Hyderabad No. 8/2007 (H-IV) C.E., dt. 15-3-2007 E/650/07 CCE, Hyderabad v. M/s. Natural Health Products Pvt. Ltd. No. 20/2007 (H-IV) C.E., dt. 14-4-2007 E/651/07 CCE, Hyderabad v. VVS Chemicals Pharmaceuticals Ltd. No. 23 24/2007 (H-IV) C.E., dt. 14-4-2007 E/737/08 CCE, Hyderabad v. VVS Chemicals Pharmaceuticals Ltd No. 23 24/2007 (H-IV) C.E., dt. 14-4-2007 Since all these above referred appeals are filed against an issue which is common in all these appeals i.e., classification of product "Shahicool herbal sharbat" manufactured by the assessees on loan licence basis for M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se laws. (i) CCE, Delhi v. Ishaan Research Lab (P) Ltd. - 2008 (230) E.L.T. 7 (S.C.); (ii) Amrutanjan Ltd. v. CCE - 1995 (77) E.L.T. 500 (S.C.); (iii) Richardson Hindustan Ltd. v. CCE, Hyderabad - 1988 (35) E.L.T. 424 (Tri.); (iv) Vicco Laboratories v. CCE, Goa Thane - 2007 (218) E.L.T. 129 (Tri.-Mumbai); (v) Dabur (India) Ltd. v. CCE, Jamshedpur - 2005 (182) E.L.T. 290 (S.C.); (vi) Dabur India Ltd. v. CCE, Meerut - 2003 (157) E.L.T. 129 (S.C.); (vii) Tetragon Chemie (P) Ltd. v. CCE, Bangalore-II - 2007 (214) E.L.T. 525 (Tri.-Bang.); (viii) Naturalle Health Products (P) Ltd. v. CCE, Hyderabad - 2003 (158) E.L.T. 257 (S.C.). 3.1 Of all these case-laws, he would more specifically rely upon the decision of the Apex Court in the case of CCE, New Delhi v. Ishaan Research Lab (P) Ltd. (supra) and Amrutanjan Ltd. v. CCE (supra). It is his submission that lower authorities have not considered the report of clinical trial conducted on the assessee's product of "Shahicool herbal sharbat" in treatment of "Dyspepsia". He would exhort us to go through the said clinical trial report. He would also rely upon the decision of the Hon'ble Supreme Court in the case of Naturalle He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le under Chapter 3003.39 or can they be classified under Chapter sub-heading No. 2108.20 and 2106.9011 (sic). 5.2 At the outset, we notice that the licencing authority i.e. Director, (Indian Systems of Medicine and Homeopathy, Bangalore had given licence for manufacture of the said product on formula submitted by appellant/assessee, which is reproduced below. 5.3 Further, it is also noticed that the very same authority vide office order dated 13-4-2004 has clearly indicated as under. 5.5 It can be noticed from the above reproduced letters of the licensing authorities that the product "Shahicool herbal sharbat" was considered by the licensing authority i.e., Government of Andhra Pradesh, Indian Medicines and Homoeopathy Department, as Ayurvedic Proprietary Medicine. 5.6 We have also perused the contents of the label which is annexed to the appeal memorandum at page 63. We find that the compositions as mentioned in that label and as has been reproduced herein above by us in the licence granted to the assessee are the same. The said labels claim the product "Shahicool Herbal Sharbat" as an "Ayurvedic Proprietary Medicine" and not as a beverage. It can be seen from the licence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngredients used in the said 16 products. Our attention was also invited to para 6(vi) of the Show Cause Notice where the statement of Mr. Yakub Usman Kapadia is also referred. He also relied on the statement of one S.K. Handa, Manager (Account). Learned counsel also heavily relied on other para of the Show Cause Notice like para 10 to suggest that these products were generally being sold to the Hotels like Park Hotel, Hotel Taj Mansingh, Hotel Taj Palace, New Delhi, etc. Further a reference was also made by the learned counsel and more particularly para 12 which refers to the literature published by M/s. IRLP on the Skin Care Naturals wherein it is suggested that the use of Biotique Products would make the skin beautiful and would help the user retain the bloom of youth. From this the main argument was that all these products were only helpful as the cosmetics or toiletries and they were also understood to be the same. Learned counsel took us painstakingly to Show Cause Notice to suggest that even IRLP was treating all these products as the products for enhancement of beauty and not as medicines much less Ayurvedic medicines. It was also contended that the user of non-Ayurvedic pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ayurved Bhavan's case (supra) was decided. We have further pointed out that thereafter firstly the entry was amended and in series of decisions this Court has held that merely because the product could be put to cosmetic use that would not by itself make it a cosmetic product provided there was a rightful claim made that it was an Ayurvedic product on the factual basis, and it contained the medicinal Ayurvedic medicament. The miniscule percentage used is also not a deciding factor and this count has, in series of decisions, held that the miniscule percentage does not change the nature of the product from medicament to the cosmetic products. In the wake of all these decisions it would have to be held that the products referred to s dove, excepting in respect of which Shri Lakshmikumaran has conceded, were the medicinal products and as such were covered by Chapter 30 and not under Chapter 33." 5.8 We find that the issue before us in these cases, is identical to the case in Ishaan Research Lab (P) Ltd. (supra) which was before the Hon'ble Supreme Court. We find that the Hon'ble Supreme Court's decision squarely covers the issue in favour of the assessee. Since the issue is squarely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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