1999 (9) TMI 364

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..... coa other than chewing gum . During the period October, 1989 to March, 1990, the appellants had cleared these three products at nil rate of duty under sub-heading No. 3003.30. The Assistant Collector, Central Excise, Jammu, after taking note of the report of the Chemical Examiner and the nature of the products, their use and marketability held that these products did not satisfy the definition of ayurvedic medicament and were items of sugar confectionery and he confirmed the demand of Rs. 66,592.73. On appeal, Commissioner of Central Excise (Appeals), Chandigarh, after a detailed discussion of the product in dispute and after referring to the test of common trade parlance and after referring to the case law on the subject, observed that eve .....

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..... g Shri Ravinder Babu, Departmental Representative. 3. We have carefully considered the matter and had gone through the facts on record. The products in dispute are Huny Herb, Churyum drops and Tazza. The appellants were also engaged in the manufacture of hard boiled candies falling under Chapter 17 of the Central Excise Tariff. These three products under dispute, according to the chemical analysis, were preparation of sugar with some minor ingredients and were in the form of Lozenge. It was alleged that the goods were sugar confectionery and the benefit of exemption available to ayurvedic medicaments had been wrongly availed. 4. The Commissioner, Central Excise had observed that these products were taken not by sick persons but by ordin .....

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..... ic and technical meaning of the terms and expressions used but to their popular meaning, that is to say the meaning attached to them by those using the product. The Apex Court also extracted the observations of the Tribunal with agreement as under :- So certificates and affidavits given by the Vaidyas do not advance the case of Shri Baidyanath Ayurved Bhawan Limited in the absence of any evidence on record to show and prove that, the common man who uses this Dant Manjan daily to clean his teeth considers this Dant Manjan as a medicine and not a toilet requisite . The Apex Court expressed agreement with this line of reasoning of the Tribunal and held that medicines are prescribed by medical practitioners and are used for a limited time .....

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