9911796707
TMI Blog2013 (6) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... ants directed to deposit an amount of Rs. 25 lakh - stay granted partly. - E/10218/13 - M/12248/WZB/AHD/2013 - Dated:- 3-5-2013 - M V Ravindran AndH K Thakur, JJ. For the Appellant : Sh Mayur Shroff, Adv. For the Respondent : Sh K Sivkumar, AR. Per: H K Thakur: This is stay application is filed by the appellant in appeal No. E/10218/12 with respect to the OIA No. CCEA-SRI-II/SSP 85/U/S/35A (3) dt. 26/10/2012 passed by Commr. (A), Surat-II. The issue involved is whether applicant's product "sensur Rubefacient Herbyl Skin Ointment" is classified under 3003.39 of CETA 1985 as Ayurvedic Medicine claimed by the appellant or under 3003.10 of the CETA 1985 as P. or P Medicines (other than Ayrvedic Medicines) as claimed by the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal authority which was upheld by the OIA dt. 26.10.2012. 5. After hearing both the sides at length it transpires that the issue required to be decided in these proceedings is the classification of a product which is claimed by appellant as Ayurvedic Medicament when it contained both the Ayurvedic ingredients and those ingredients having therapeutic value which are of synthetic origin. Appellant has claimed that the chemicals said to be allopathic by the revenue infact has plant origin and have been mentioned in the Ayurvedic texts. Appellant, inter-alia, has relied upon Allahabad High Court's order in the case of Himani Ltd. Vs. Commn. of Commercial Taxes [2011 (263) ELT 335 (ALL). Wherein it has been, inter-alia, held by the high court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. In this regard CBEC circulars mentioned in para 15.2 to 15.3 of the original Adjudicating order dt. 19/05/11 become very relevant. The nature of the product and how it is perceived by the buyers is also required to be gone into for proper appreciation of the issue. As these details are required to be gone into at the time of regular hearing, we are of the opinion that appellant has not made out a prima facia case for complete waiver and are required to be put to certain conditions. Appellants is directed to deposit an amount of Rs. 25 lakh within a period of 8 weeks and report compliance to the Deputy Registrar by 4/7/13 Deputy Registrar on verifying the same will put up the papers to the bench or suitable orders. After pre-deposit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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