2008 (7) TMI 242

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..... – in view of decision of Hon ble Supreme Court in respondent’s own case, held that “Lal tail” is medicament - grounds taken by the Revenue in their appeal are not sustainable - held that ‘Lal tail’ is medicament and is classifiable u/sh 3003.39 - E/4320/2004 - 559/2008-EX(PB), - Dated:- 30-7-2008 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) Shri Sanjay Kumar, DR, for the Appe .....

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..... l", which is main ingredient of "Lal tail" is also to be massage oil. It is further contended that the Tribunal in the respondents own case vide Final order No. A/692/Kol/2002, dated 26-6-2002 [2002 (145) E.L.T. 441 (Tribunal)] held that "Lal tail" is not classifiable under sub-heading 3003.39 as ayurvedic medicarnent. So the "Pushpadi tail" the main ingredient of "Lal tail" thus is also not class .....

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