9911796707
TMI Blog2001 (6) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... ndore, are engaged in the production of 'gulkand' which is sold in the brand name 'Super Tower Gulkand'. The practice followed is that the Respondent is receiving gulkand in bulk quantity from their Head Office located at Ajmer (Rajasthan) and the bulk quantity so received is repacked in unit container after adding very negligible quantity of Sodium Benzaite (Preservative) and the same thereafter is labelled with the brand name "Super Tower Gulkand". The respondents filed their initial declaration on 12-4-1994 claiming the 'gulkand' as Ayurvedic medicine falling under Chapter Heading 3003.30 of the Central Excise Tariff Act, 1985 being branded Ayurvedic medicine as per Notification No. 75/94, dated 29-3-1994. The said Notification now stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er changing the classification of 'gulkand' from Chapter 3003.31, the classification was binding both for the Revenue as well as for the Respondent and the adjudicating authority erred in disturbing the existing classification approved earlier by his predecessor, the then Assistant Commissioner. Commissioner (Appeals) in his Order-in-Appeal dated 9-10-2000 has also committed an error being in agreement to the same. The Commissioner (Appeals) has erred in not appreciating the fact that the respondents were in possession of Drug Manufacturing Licence describing impugned goods as Ayurvedic Medicine and also the merit of extracts of Ayurvedic Pharmacopoeia namely Rastantra Sar and Siddha Prayogh Sangrah, 1980, submitted alongwith earlier classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chand Manghani and Shri Vasudev Manghani and as per partnership agreement dated 1-4-1995, the partnership dissolved due to resignation of one partner and new partnership firm having partners Shri Vasudev Manghani and Shri Murli Manghani was formed. As the earlier partnership firm was not a body corporate, the new partnership firm cannot claim proprietary interest in the brand name "Tower Brand" for the purposes of Central Excise Notification No. 1/93. It has, therefore, been prayed that the impugned order be set aside and the item 'gulkand' may be allowed to be classified under Sub-heading 3003 instead of Chapter Heading 2001 of Central Excise Tariff Act, 1985 and also the benefit of exemption Notification No. 1/93 may be denied to the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime and not every day unless it is so prescribed to deal with a specific disease like diabetes. It is further held that goods should be classified according to popular meaning attached to them by those using the product. Ld. Counsel for the respondents has emphasised that the product 'gulkand' is commonly used in the betal leaf and the user can take it in any quantity and any number of times without any medical prescription and as such it cannot be classified as a medicine in view of the test laid down by the Hon'ble Supreme Court in the case (supra). It is neither meant for therapeutic or prophylactic use nor put to any major uses or any use in hospital. It may be mentioned that 'Gulkand' is prepared from leaves of rose flower with added s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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