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TMI Blog2000 (3) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... e with the formula prescribed in the authoritative text books and sold under the name as specified in such books. 2. The Revenue authorities had initiated proceedings on the allegation that authoritative text books had prescribed the name "Maha Bhringaraj Oil" for the Ayurvedic preparation. While the assessee had very prominently in block letters had named the product as MAHA BHRINGOL". Below this big lettered trade name they had also indicated 'MAHA BHRINGARAJ OIL along with the following words below the same: "Unique Double Action Ayurvedic Formula". The Revenue's contention is that the product is not sold in the name in which the authoritative text books had given the name to the product as "Maha Bhringaraj Oil" but the assessee had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed in the relevant authoritative books or pharmacopoeia as the case may be and the medicine is sold by the name described in such books or pharmacopoeia. It is immaterial whether the manufacturer puts his mark or logo or monogram, symbol etc. in marketing such medicine. To that extent, the definition of patent or proprietary" medicament as applicable to allopathic medicines has not been followed in respect of Ayurvedic, unani etc. medicines specified in such text books. To further illustrate, the following example will make it clear as to which type of medica ments will be exempted. The specific case of one medicament say "Chavanprash" may be taken. The process of manufacture of this medicament is specified in the standard text books. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvedic, unani, siddha or homoeopathic systems, a drug licence is required for production of such medicines. Consequent ly, in order to determine whether a particulai product is prepared as per the specifications in the standard text books or not, the drug licence may also be referred to which would indicate whether the products are prepared as per the specifications in the standard text books or otherwise. The packing also indi cates these details. There should not be thus any difficulty in administering the exemption to medicaments which are prepared as per the standard text books and sold under the generic name. If there is still any difficulty in administering the exemption, this may kindly be brought immediately to the notice of Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contend that in any case, the product is manufactured only as "Maha Bhringaraj Oil" in terms of the formula described in authoritative "Ayurvedic Books" recognised for this purpose. The Ld. Consultant on the basis of this affidavit and the cited Tariff Note and the Board's Circular argued that it is immaterial whether the manufacturer puts his mark or logo or monogram on the sample, etc. while marketing such medicine, so long as they have also indicated the original Ayurvedic Text book name also in the label along with company's name in which it is sold. Even then the benefit of the notification cannot be denied. He refereed to the judgment of the Apex Court in the case of Astra Pharmaceuticals Ltd. as reported in 1995 (75) E.L.T. 214 whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grants benefit to the Ayurvedic Medicaments which are sold under the name as specified in such books or Pharmacopoeia as laid down in the Notification No. 75/94 CX dated 25-9-1994. On a plain interpretation of the notification, it is very clear that the item is not sold as 'Maha Bhringaraj Oil' which is admittedly the name given in the authoritative Ayurvedic text. Nothing prevented the assessees to continue to sell in that name. Having changed the name as 'Maha Bhringol' they have thereby marketed the goods in this name in the market so as to associate this name with the product. This is not a company's name or logo, which is being put on the label or on the product, only in such cases, the Apex Court in the Astra Pharmaceuticals case, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her contentions of the Ld. Consultant that the authorisation is not proper, and on this count, appeal is required to be dismissed is also not sustainable. We have examined the authorisation issued by the Commissioner of Central Excise and we find that the authorisation has been properly issued in terms of the Sub-Section 2 of Section 35A of the Central Excise Act and he has clearly given his opinion that the order passed by the Commissioner of Central Excise (A) Madras under Section 35A is not legal and proper and therefore this is sufficient to hold that the Commissioner has applied his mind in expressing his opinion. Hence the plea taken by the Consultant which is supported by same judgments has been given in cases, where there are no suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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