9911796707
TMI Blog2018 (3) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon’ble Supreme Court in the case of Naturalle Health Products (P) Ltd. [2003 (11) TMI 69 - SUPREME COURT OF INDIA] as well as Puma Ayurvedic Herbal (P) Ltd. [2006 (3) TMI 141 - SUPREME COURT OF INDIA]. In respect of the “sharbat” he has recorded that it contains various ingredients such as Gulab Ark, SITA (sugar) & Jal (water) which are mentioned in various Ayurvedic Authoritative Texts as having therapeutic use. It is also mentioned in the containers of sharbat that it is to be had as per the dozes of 50ml in a glass of 250 ml of water or as directed by the physician - in the container for tail there is a clear disclaim to the effect that it is not a cosmetic and toiletry preparation but is an Ayurvedic Medicine for curative and preve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TH 21069011 as food preparations and tail , under 3305 9019 as preparations for use on the hair. Since these two chapters fall within the negative list under the Notification No. 49/03, the original authority ordered for denial of the Notification which resulted in demand of Central Excise duty along with interest and penalties. When the issue was carried before the Ld. Commissioner (Appeals), the impugned order was passed in which he upheld the classification of the two items under 3004 as claimed by the respondent and set aside the demand duty. Aggrieved by the impugned order the present appeal has been filed. 3. With the above background we heard Shri R.K. Mishra, Ld. DR for the Revenue and Shri Amit Jain, Ld. Advocate for the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the products against the yardstick of the twin test upheld by the Apex Court in the case of Naturalle Health Products (P) Ltd. v. CCE, Hyderabad, 2003 (158) ELT 257 (SC) and Puma Ayurvedic Herbal (P) Ltd. v. CCE, Nagpur, 2006 (196) ELT 3 (SC). iii. The products in question contained ingredients mentioned in various authoritative Ayurvedic Texts and are known in common parlance as Ayurvedic Medicines. These satisfy the twin test laid down by the Apex Court. iv. He has also relied upon various case laws in which similar goods have been held to be Ayurvedic medicines. 6. We have heard both sides and perused the record. 7. The dispute is with reference to the classification of two products manufactured by the respondent in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of similar products CBEC has also issued a Circular No. 25/91 dated 31/10/1991. The Apex Court in the case of Puma Ayurvedic Herbal (P) Ltd. (Supra) has observed that in order to determine whether a product is a cosmetic or a medicament a twin test (in which common parlance test is one of them) has been laid down as under:- I. Whether the item is commonly understood as medicament which is called the common parlance test. For this test it will have to be seen whether in common parlance the item is accepted as a medicament. If a product falls in the category of medicament it will not be an item of common use. A user will use it only for treating a particular ailment and will stop its use after the ailment is cured. The approach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court. Accordingly, for a product to be classifiable as Ayurvedic medicament, it has to satisfy the above two tests. 10. On perusal of the impugned order we note that Commissioner (Appeals) has analyzed the properties of the items in relation to the twin tests prescribed by the Hon ble Supreme Court as above. In respect of the sharbat he has recorded that it contains various ingredients such as Gulab Ark, SITA (sugar) Jal (water) which are mentioned in various Ayurvedic Authoritative Texts as having therapeutic use. It is also mentioned in the containers of sharbat that it is to be had as per the dozes of 50ml in a glass of 250 ml of water or as directed by the physician. We are in agreement with the observations of the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
