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TMI Blog1995 (3) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... .S. Paripoornan, JJ. [Order]. Civil Appeal Nos. 4658/85, 4659-60/85 : In these three appeals the short question arising for consideration is whether Dant Manjan Lal manufactured by the appellant-Company falls within the meaning of an Ayurvedic Medicine to qualify for exemption from payment of excise duty under Notification No. 62/78-C.E., dated 1st March, 1978 issued in exercise of power conferre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is this view of the Tribunal which has been assailed before us in these appeals. 2.The ingredients for the product in question are stated to be Geru (red earth) to the extent of 70% which is stated to have a cooling quality but the Tribunal noticed that it is largely used as a filler or colouring agent and is not described as a medicine in common parlance. After going through the various tex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue and for which purpose various products are differently classified, resort should not be had to the scientific and technical meaning of the terms and expressions used but to their popular meaning, that is to say, the meaning attached to them by those using the product. It is for this reason that the Tribunal came to the conclusion that scientific and technical meanings would not advance the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abetes. We are, therefore, of the opinion that the Tribunal applied the correct principles in concluding that the product in question was not a medicinal preparation (`Ayurvedic') and, therefore, the appellant was not entitled to the benefit of the exemption notification. Having heard the learned counsel at length and having perused the line of reasoning adopted by the Tribunal with which we are i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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