9911796707
TMI Blog2000 (1) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (T)]. The issue involved in this appeal filed by M/s. Dabur India Ltd. is whether Gulabjal manufactured by them and marketed under Patent name Gulabari is classifiable under Heading 33.03 of the schedule to the Central Excise Tariff Act. 2. Shri R. Swaminathan. ld. Consultant, submitted that the Appellants have been classifying Gulabari as an Ayurvedic medicine since 1977; that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l oils etc., generally in less concentrated alcohol. He referred to the Book Perfumery Technology by F.V. Wells Marshal Billet, published by Ellis Horwood Ltd., according to which Toilet waters consist of perfumes oil, alcohol, water and - occasionally, glycerin. He also referred to another book The Chemical Formulary Volume II by H. Bennett, Editor-In-Chief, published by Chemical Publishi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot classify the impugned product as toilet water. He finally submitted that the claim on the label as an ayurvedic medicine and for specific purpose of providing quick relief as a cold sponge during fever, effective eye wash etc., has not been disproved by the Department; that the product finds mention in Arb Prakash , a recognised Ayurvedic Text Book; that there is no claim on the label that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned any reason in the show cause notice as to why the product is to be considered as a toilet water. The Department has not substantiated their claim that the impugned product is a toilet water classifiable under Heading No. 33.03 of C.E.T.A by adducing any evidence. The burden cast upon the Revenue to prove that the product is to be classified as toilet water has not been discharged and as su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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