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TMI Blog2022 (8) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... ndhya etc. Similarly, Niligiri tel or eucalyptus has therapeutic properties and is used in treatment of sula, agnimandhya (digestive impairment), swasa (dyspnoea, astma) etc. Similar goods in the nature of Amrutanjan, Vicks, Tiger Balm have been held to be classifiable under Chapter 30 as seen from the decisions relied by the learned counsel for the respondent - The Hon ble Supreme Court in the case of AMRUTANJAN LTD. VERSUS COLLECTOR OF CENTRAL EXCISE [ 1995 (3) TMI 97 - SUPREME COURT ] has held that Having regard to the evidence, we are inclined to hold that the articles afore-mentioned were articles known both to ayurvedic and western sciences and were refined for use in medicaments. Since they were known to ayurveda, their use in the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods under CTH 30049011. He also held that the goods above 10 ml come under the purview of RSP based assessment in terms of sec. 4A of Central Excise Act, 1944. The department has filed this appeal challenging only the issue of classification contending that the goods are to be classified under Chapter 33. 3. On behalf of the appellant, learned AR Shri A. Rajaraman appeared and argued the matter. He reiterated the grounds of appeal. He submitted that while setting aside the order passed by lower authority on the issue of classification, the Commissioner (Appeals) has erred in interpreting the test report of Regional Ayurvedic Drug Development Institute. He argued that the Commissioner (Appeals) has overlooked the fact that the test re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 500 (SC) (b) CCE, Raigad Vs. Elder Health Care Ltd. - 2006 (12) LCX 0088 (Tiger Balm) (c) Procter and Gamble India Ltd. Vs. CCE - 2004 (174) ELT 409 (Tri. Del.) He prayed that the appeal may be dismissed. 5. Heard both sides. 6. The issue that has to be decided is whether "Axe Brand Universal Oil" can be classified under Chapter 30 or Chapter 33. The ingredients of Axe oil are printed each side of the box of Axe oil. The active compositions of the oil are Pudhina ka Phool, Niligiri ka Tel, Gandhara tel, Karpoor. The relevant extract of the page from the Ayurvedic Pharmocopia has been produced by the respondent. It shows that pudhina has therapeutic use and is used in the treatment of JIRNA JVARA (fever), Sula, Agnimandhya etc. Simi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ients. The Tribunal said that the appellant had imported synthetic grade IP chemicals and had, with the intention of evading liability to excise duty, asked the suppliers to change the names upon invoices and labels to ayurvedic nomenclatures. Thus, methyl salicylate was changed to "pudina ka phool", dementholised oil to "pudina ka tel", thymol and turpentine to "ajwan ka phool" and "turpentine ka tel" and methyl salicylate to "winter green tel". The Tribunal would appear to have overlooked the fact that the same article can have a use both in ayurvedic and in the western sciences and be known by different names. The letters IP after the article concerned only demonstrate that it is of pharmaceutical quality, as it ought to be if it is to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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