9911796707
TMI Blog2003 (7) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 and requires to be classified under tariff Heading 3003-31 carrying NIL rate of duty. In order to arrive at this conclusion he has examined the evidence produced by the assessee inasmuch as the opinion expressed by the Board in consultation with the Drugs Controller of India under the Directorate General Health Services. The Drugs Controller vide letter No. D.G.H.S.G.O. No. 11048/1/88-P, dated 22-4-88 has also opined that Ramtirth Brahmi Oil is classifiable as an ayurvedic medicine. Further he has also referred to the opinion expressed by the Deputy Chief Chemist, Central Excise Laboratory who after studying the manufacturing process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation under Heading 3003.31 which carries NIL rate of duty. It is stated that Heading 3003.39 which is a residuary heading carrying 8% duty applies to the product on which the trade mark is affixed. It is prayed in the appeal that as the budgetary changes has incorporated the residuary entry after Budget 1994, therefore the assessee is not entitled to the benefit of Notification No. 8/94, dated 1-3-94 which supercedes the previous Notification No. 75/94, dated 29-3-94. It is stated that branded ayurvedic products do not get the benefit of Notification in terms of Budget 1996. It is stated that the item is sold with the brand name Ramtirth . Therefore it falls under residuary Heading 3003.39 as Patent and Proprietary Ayurvedic Medicaments a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the Bench as to whether Ramtirth is a trade name or not, Consultant submitted that he is not aware of that fact. However, he files a copy of Form-B issued by District Industries Center while issuing registration certificate as SSI Unit wherein it is mentioned that the unit is a SSI Unit engaged in the manufacture of Brahmi Oil under brand name Ramtirth (Ayurvedic Medicine). He further submitted that as the item is marketed as Brahmi Oil in its generic name, the use of the house mark does not dis-entitle them from benefit of notification. He also files a letter dated 29-3-2000 issued by Director of Drugs Control who have stated in the certificate that the item Brahmi Oil with their house-mark Ramtirth as ayurvedic medicine ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trade and Merchandise Act or not. It is required to be seen and for that purpose the assessee has not produced registration certificate. In that view of the matter it is but proper that the issue has to be remanded to the Commissioner of Central Excise for de novo consideration. We are also inclined to take this view in view of the fact that the letter issued by Director of Drugs Control discloses that Ramtirth is a house name. There is a doubt as to whether the Ramtirth is a house name or brand name and further the department has dropped the proceedings. In that view of the matter the issue has to be remanded. The Commissioner after granting an opportunity of hearing shall pass a de novo order on the aspect of house name or brand name ..... X X X X Extracts X X X X X X X X Extracts X X X X
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