1995 (3) TMI 97

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..... ntrol) Appellate Tribunal only with the appellant's product known as "Amrutanjan Pain Balm Ayurvedic". The appellants sought classification of the same on the basis that it was an ayurvedic medicament under Tariff Heading 3003.30 of the Central Excise Tariff Act, 1985 and attracted nil rate of duty. The authorities below as also the Tribunal did not accept this classification. The Tribunal, in the .....

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..... c 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 le .....

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