9911796707
TMI Blog2003 (4) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... venue even in respect of "Himtaj oil" cannot be accepted. The authority relied upon is also of no assistance. In that case there was no evidence to show that the common man considered that product as a medicine. In this case the report of the Range Officer shows that dealers, wholesalers, retailers, customers, chemists and druggist all consider "Himtaj oil" to be an Ayurvedic medicament. Apart from that the other material relied upon by the Assistant Collector (which has been set out hereinabove) also clearly shows that "Himtaj oil" is an Ayurvedic medicament - Decided against Revenue. - 1512 of 2001 - - - Dated:- 30-4-2003 - S.N. Variava and Brijesh Kumar, JJ. [Judgment per : S.N. Variava, (J)]. - This appeal is against the judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry could be detected in "Himtaj oil". (f) SSI Registration Certificate obtained by the Respondents for manufacturing Ayurvedic oil under a drug licence. 3.Against the decision of the Assistant Collector the Revenue filed an appeal to the Commissioner (Appeals). By his order dated 10th July, 1997 the Commissioner (Appeals) allowed the appeal of the Revenue. The Commissioner (Appeals) held that there was no evidence to prove that the product was being ordinarily prescribed by medical practitioners or that it was used to deal with a specific disease. The Commissioner (Appeals) held that there was no evidence to show that the common man used the product as a medicine. 4.Against the Order dated 10th July 1997 the Respondents filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons set out in that separate judgment the arguments of the Revenue even in respect of "Himtaj oil" cannot be accepted. The authority relied upon is also of no assistance. In that case there was no evidence to show that the common man considered that product as a medicine. In this case the report of the Range Officer shows that dealers, wholesalers, retailers, customers, chemists and druggist all consider "Himtaj oil" to be an Ayurvedic medicament. Apart from that the other material relied upon by the Assistant Collector (which has been set out hereinabove) also clearly shows that "Himtaj oil" is an Ayurvedic medicament. In this view of the matter we see no infirmity in the impugned judgment. 7.Accordingly the Appeal stands dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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