9911796707
TMI Blog2007 (8) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... 3003.20 which reads as under :- Medicaments (other than patent or Proprietary) other than those which are exclusively used in Ayurvedic. Unani, Siddha, Homeopathic or Bio-chemic systems . 2. The learned Counsel for the appellant has contended before us that the remarks made by the Commissioner (Appeals) in the order that the product in question cannot be classified as ayurvedic medicine simply because it has been manufactured in accordance with the prescribed in authoritative books and sold under generic names has no validity. In this context, the Apex Court judgment in the case of Naturalle Health Products (P) Ltd., v. Collector of Central Excise, Hyderabad reported in 2003 (158) E.L.T. 257 (S.C.) was relied upon. Para 39 of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law laid down by this Court in the cases referred to in the said judgment and the circular issued by the Government of India in the light of the Richardson Hindustan etc. are to be taken into account while classifying Ayurvedic medicament under sub-heading 3003.30 of the Central Excise tariff. 3. In the present case, the issue involved is whether eranda tail (castor oil) manufactured by the appellants should fall under heading 3003.20 as claimed by the Revenue or 3004.31 as claimed by the appellants. For the sake of convenience, the tariff structure is reproduced below :- 30.03 3003.10 Medicaments (including veterinary medicaments) Patent or proprietary medicaments, other than those medicaments which are exclusively ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... now in response to their reference dated 7-8-88 containing declaration regarding the said product which is duly attested by the Drug Inspector. In this license issued on 17-4-89 it is found that eranda tail is duly recognized as Ayurvedic medicine. 6. However, the learned Commissioner (Appeals) in his order in appeal has made such observation that the appellants were classifying the said product under chapter sub-heading 3003.20 as Allopathic Generic Medicine till 2-6-98 @ Nil rate of duty but when a duty of Central Excise @ 8% adv. was imposed on the goods they changed the classification under 3003.31 as Ayurvedic Generic Medicine. 6.1 Replying to this, the learned Counsel for the appellant has stated that as far back as in 1989 they h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ament including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems have been specific product under 3003.30 grouping. The Hon ble Supreme Court in Naturalle Health Products (P) Ltd. (supra) has observed that fact gives an indication whether they are exclusively ! ayurvedic medicines or that they are used in Ayurvedic system of medicine, though a patented medicine. Para 29 39 show that as long as a particular product is bought and sold as Ayurvedic medicine and whose composition and method of manufacture follow the prescription under the ancient text and the same is recognized as Ayurvedic medicine by the concerned authorities under law, irrespective of the fact whether such Ayurvedic medicine is capable of being use ..... X X X X Extracts X X X X X X X X Extracts X X X X
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