1999 (8) TMI 827

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..... . Jain, Vice President]. Brief facts relevant for disposal of this appeal are that the appellants herein are engaged, inter alia, in manufacture of two products, namely (i) Nenmeni Snana Choornam, and, (ii) Oushadha Thali. Contention of the appellants is that both the aforesaid products are Ayurvedic Medicines falling under Tariff sub-heading 3003.30 and are exempted by Notification No. 32/8 .....

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..... ave relied basically on three types of evidences - (i) Certificate from State Drug Controller; (ii) Certificates from various Ayurvedic Doctors; (iii) Certificates from some consumers. 3. We observe that the adjudicating officer instead of discussing the effect and counter-effect of the evidences relied upon by the two sides has jumped to a conclusion in the impugned order to the effect that Nen .....

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..... s mind to the facts available on record and to the pleas made by the appellants. The matter is therefore fit for remand to the adjudicating authority to give detailed findings on the questions involved herein. Hence, we set aside the impugned order and remand the matter to the adjudicating authority for deciding the case afresh in the light of the aforesaid observations. - - TaxTMI - TMITax - .....

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