9911796707
TMI Blog2016 (12) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... o the conclusion that the same is not medicament - By applying the doctrine of ejusdom - genesis, we are of the view appellant's claim for classification under 3003.30 is accepted. When it is so then to this effect, the impugned order is set aside and the appellant will get the relief accordingly Regarding the third item i.e. natural hair wash (Amla Shikakai Powder) - Held that: - the identical issue has come up before the Hon’ble Supreme Court in the case of Meghdoot Gramodyog Sewa Santhan vs. C.C.E.,Lucknow [2004 (10) TMI 93 - SUPREME COURT OF INDIA] where the Hon’ble Supreme Court observed that A product may be medicinal without having been prescribed by a Medical Practitioner. It was also not necessary for a person manufacturing medi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... air wash and both the issues were remanded by the Tribunal to the adjudicating authority for fresh adjudication. As per the directions mentioned in para 13 and 14 of the above order it was observed- 13. As observed above, perusal of the order passed by the lower authority apparently discloses a casual approach in the matter of classification and failure on their part to apply the twin test in the manner acquired to be applied while classifying the product. 14. Considering the view that we are taking in the matter, it would be pre-mature to refer to the various decisions sought to be relied upon on behalf of assessee as well as the Revenue. It would be appropriate to set aside both the orders and remand the matter to the adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are cosmetic items. The assessee s claim is that Amla Hair oil is an ayurvedic from the medicinal point of view, it is to be classified under 3305.10 of the Tariff Schedule. 6. After hearing the rival submission and on perusal of the record, it appears that the issue has come up before the Tribunal in the case of Gurukul Kangri Pharmacy vs. C.C.E., Meerut I 2006 (198) ELT 259 (Tri- Delhi). The Tribunal after discussing the case laws has observed as under: 3. We find that in the absence of any dispute about the product having manufactured in accordance with the ingredients as mentioned in the authoritative Ayurveda books and as per formula mentioned therein, the goods have to be classified as Ayurvedic medicine as held by the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SC); (v) (v) Dabur (India) Ltd. vs. C.C.E., Jamshedpur 2005 (182) ELT 290 (SC); (vi) Meghdoot Gramodyog Sewa Sansthan vs. C.C.E., Lucknow 2004 (174) ELT 14 (SC); (vii) Meghdoot Gramodyog Sewa Sansthan v. C.C.E., Lukcnow 2003 (153) ELT 695 (Tri-Del) (viii) C.C.E., Coimbatore vs. Sri Ramthirth International 2009 (242) ELT 226 (Tri-Delhi); (ix) Dr. Jain s Forest Herbal Pvt. Ltd. vs. C.C.E., Thane II 2016 TIOL 2601 CESTAT MUM; (x) Gurukul Kangri Pharmacy vs. C.C.E., Meerut I 2006 (198) ELT 256 (Tri- Delhi) 8. After considering the rival submissions and on perusal of the record, the case laws cited by the ld. Counsel are distinguishable as the nature of the product is beyond its name and has distinguishable char ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
