2000 (12) TMI 501

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..... per : Archana Wadhwa, Member (J)]. The dispute involved in the present appeals of the Revenue is as to whether the respondents, product namely Dant Manjan Lal is to be classified as an Ayurvedic Medicament under sub-heading : 3003.31 of the Central Excise Tariff, as claimed by the respondents or the same is to be classified as Tooth Powder for Oral Hygiene under Chapter 33 of the Tariff, .....

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..... of the West Regional Bench relied upon by the learned Advocate, Shri Bagaria for the respondents. We find no reasons to differ from the same and as such, following the ratio of the same, we hold that the product in question has been rightly classified by the Commissioner (Appeals) under Chapter 30. Revenue s appeal is accordingly rejected. 6. Cross objections filed by the respondents also stand .....

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