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TMI Blog2015 (10) TMI 1839X X X X Extracts X X X X X X X X Extracts X X X X ..... ering them under the specific heading is not legal and tenable. These products cannot be considered as aqueous solutions of essential oils under heading 3301 as that heading deals with essential oils, products of essential oils and aqueous distillates and solutions of essential oils. Further, as per the Rules of interpretation when there is a specific heading by the very same name of the product these products cannot be put under generic heading of aqueous solution. As such, we find that these products which are emerging as manufactured items are rightly classifiable under heading 33030020 and 33030030. It is also necessary to mention here that the Department cannot take two different views in respect of same product manufactured by the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of their unit in the State of Jammu and Kashmir in respect of which they are availing the exemption under Notification No. 56/2002-CE. There are 5 appeals by the appellant. As the issue involved in all these appeals are same, they are taken up together for decision. The period covered is from 01/04/2004 to 31/07/2011. The dispute relates to three products namely Gulabari, Keora Water and Shilajit Capsules. The appellants were paying duty on these products either by utilizing Cenvat credit or by cash and claimed the same as refund of the amount paid through PLA. The Department's view is that Gulabari and Keora Water were correctly classifiable under heading 3301 of Central Excise Tariff as aqueous solutions of essential oils and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by facts nor the Tariff entries. The action of the Department is apparently motivated only to deny the concession extended by the Government under Notification No. 56/2002-CE as is evident from the fact that the appellant's own unit in Sahibabad is manufacturing same items (Rose Water, Koera Water, the Shilajit Capsules). There is no dispute regarding classification or duty payment. A different view is taken only in respect of their Jammu unit. The appellant also contended that the proceedings initiated against them in the show cause notice dated 03/4/2009 are not sustainable as the refund sanctioned already by the proper authority is not to be recovered by a demand invoking extended period as per proviso to Section 11A of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tep 3 : Filter, send sample for analysis. Step 4 : Pack after QA approval. Step 5 : The product thus prepared in Step 4 is filtered through sparker filter. Step 6 : Submit the sample to QC lab for analysis, undertake packaging operation soon after getting satisfactory report from DC Department. 4. In respect of both Gulabari and Keora Water the appellant's plea is that the resultant item sold by them are manufactured products entirely different from the raw materials used and they are rightly classifiable under specific heading in their own name under Central Excise Tariff 33030020 and 33030030 respectively. Regarding Shilajit Capsules, the learned Counsel for the appellant stated that the said Ayurvedic medicine is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se perusal of the process involved in the production of bottled and labeled Rose Water and Keora Water indicates that a commercially identifiable distinct product emerges as a result of these processes and it is clear that these two products are emerging out of processes amounting to manufacture. It is not a case of certain limited modifications in the input material to arrive at the product by simple refining or purification. The various specific process addition of materials and packing, specific branding result in a new commercially identifiable product and as such we hold these two products are emerging as a result of manufacturing process. Regarding classification it is clear that these products are mentioned by specific name under Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shilajit Capsules, the learned Counsel for the appellant submits that they are not manufacturing the product as per the formula specified in any Authoritative text book of Ayurveda. They have their own patented formula for manufacturing this product and they have got drug licence to this effect. As such, they claimed that it is not a Generic Classical Ayurvedic medicine as per Section 3 (a) of the Drug and Cosmetic Act. They have not indicated any Ayurvedic Text book in their product label as per requirement of this Section and as such they are not exempt the Notification No. 3/2005-CE. They have been classifying this product as Patent and Proprietary Ayurvedic Medicine under heading 33049011. This product is manufactured in many units of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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