2000 (5) TMI 319

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..... )]. The Revenue is aggrieved by the order of the Collector of Central Excise (Appeals) who has accepted the respondents claim for classification of the product Stamifort Supreme Capsules as Ayurvedic medicament under CET sub-heading 3003.30 chargeable to nil rate of duty. According to the Revenue, the product falls for classification under CET sub-heading 3003.10 as Patent or Proprietory M .....

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..... tative Ayurvedic texts. The respondents have admitted that the product in dispute contains one ingredient viz. Jumbedust which is Unani in addition to Ayurvedic ingredient. They have also stated that it is not manufactured exclusively in accordance with a formula described in Authoritative books of Ayurvedic medicines but has been developed after research by Dr. Anil Korde of M/s. Emil Pharmaceu .....

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..... the product as Ayurvedic medicament, particularly when criterion laid down in the Drugs and Cosmetics Act for Ayurvedic medicament namely preparation exclusively in accordance with the formula prescribed in Ayurvedic texts has not been satisfied. 5. In the light of the above discussion, we hold that the product in dispute falls for classification as P P medicines under sub-heading 3003.10, se .....

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