9911796707
TMI Blog2004 (2) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tariff as confirmed by the Commissioner (Appeals) under the impugned order. 2. Shri Vivek Kohli, learned Advocate, submitted that both the impugned products Shankha Pushpi and Janam Ghunti , are in accordance with the formulae described in the Authoritative Text books. 3. The learned Advocate, further, submitted that the Department has not disputed that both the products finds place in the Authoritative Textbooks on Ayurveda specified in the First Schedule to the Drugs Act; that the licence granted to them clearly says that Shankha Pushpi is manufactured as per the formula and ingredients, that is Shankha Pushpi and brahmi, given in the Authoritative Textbook Ayurved Sara Sangrah ; that similarly the Drug Licence states that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Classical Ayurvedic medicine; that the Director of Ayurveda, Himachal Pradesh, has duly approved these products as classical/Generic Ayurvedic medicines after duly examining all the relevant material and has given a licence to manufacture the impugned products; that the Commissioner (Appeals) has confirmed the classification of these products under sub-heading No. 3003.39 of the Tariff on the ground that the Appellants had not submitted the name of the ingredients nor the quantity thereof used in the manufacture of a single unit of the products in question and that they had not proved that the impugned products had been manufactured exclusively in opinion vis-a-vis the opinion of experts of that field; that the Appellate Tribunal has held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Ayurvedic, unani, Siddha, Homoeopathic or Bio-Chemic systems. 3003.31 -- Manufactured exclusively in accordance with the formulae described in the authoritative books, specified in the First Schedule to the Drugs Cosmetics Act, 1940 (23 of 1940) or Homoeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmoacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia. 3003.39 -- Other. 6. The Commissioner (Appeals) has clearly mentioned in the impugned order that the product Shankha Pushpi syrup finds a place in the book namely Ayurved Sara Sangrah and second product Janam Ghunti in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e book Ayurved Saar Sangraha regarding their product Shankhapushpi Syrup . The said book describes the formulae as under : ka[kiq"ih vk/kk iko] czk h gj}kjh vk/kh NVkad 'kke dks 3 lsj vk/k iko ty esa fHkxks nsaA izkr% dky vfXu ij idkosa] 2 lsj ty 'ks"k jgus ij diM+s ls Nku dj 5 lsj phuh vkSj lkbfV d ,flM fuEcw lRo 30 j kh ,d M ke ] feyk dj ;Fkkfof/k 'kcZr cuk ysaA B.Mk gksus ij Nku dj cksryksa esa Hkj dj j[k ysaA blesa [kkus dk gjk rjy jax 1 M ke ;k vk/kk M ke vko ;drkuqlkj feyk ldrs gSaA blls jax vPNk gksrk gSA 7.2 The Appellants have given the following translation of the formulae in English, after changing the quantity into grams : Shankhapushpi 125 gms, Brahmi 31.25 gms, water for decoction 3 litres, boil till water is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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