2003 (10) TMI 436

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..... Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The appellants herein are engaged in the manufacture of P.P. Ayurvedic medicament falling under Chapter sub-heading No. 3003.30 of Schedule to the Central Excise Tariff Act, 1985 and availing exemption from payment of Central Excise duty thereon in terms of Notification No. 32/89-C.E., dated 1-3-1989 as amended by Notification No. .....

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..... nded period of limitation; hence this appeal. 2. We have heard both sides. We find that during the period in dispute the appellants had filed declarations describing the process of manufacture of their final product vis. P.P. medicaments. The manufacturing process has not been found to be incorrect and has been accepted after verification by the Range officer. The relevant parts of the process d .....

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..... d nature powder it may be course of fine. (2) Ghana/Quatha/Kasjaua Herbal materials are usually drugs with prescribed quantity of water. This boiled water is filtered and the volume of water is removed by various methods up to the desired level. From the above, it is clear that it was disclosed to the department that Ghan is an intermediate product arising in the course of manufactu .....

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