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TMI Blog2004 (8) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... a Pradesh as Ayurvedic Medicines; that the ingredients used by them in their different products are as under : 1.PANJON COUGH DROPS (i) Eucalyptus Oil (ii) Menthol (iii) Camphor (iv) Thymol (v) Sugar Base and Liquid Glucose 2.PANJON BALM (i) Eucalyptus Oil (ii) Menthol (iii) Thymol (iv) Clove oil (v) Cinnamon Oil (vi)&n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in 1983-84 and 1984-85, but the word "synthetic" does not appear; that Menthol is natural menthol bold crystals; that similarly in respect of Eucalyptus oil purchased, the description given is Eucalyptus I.P. and there is no indication that it is of synthetic origin. He contended that as Methyl Salicylate has not been used in the manufacture of Panjon Rub and Panjon Cough Drops, no duty can be demanded in respect of these products; that Methyl Salicylate is faithful duplicate of Gandhpura ka tel and does not differ in its property and/or composition; that it is true substitute and its use as an ingredient does not take away the product namely Panjon Balm from the category of Ayurvedic medicines. He relied upon the decision in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of duty; that they were filing the classification list with the Department which is evident from letter dated 29-9-84 of the Range Superintendent, wherein it is specifically mentioned that the classification list filed by them is pending for approval; that in view of these facts, the extended period of limitation can not be invoked by the Revenue for demanding the Central Excise duty. Reliance has been placed on the decision in the case of CCE v. Champhor Drugs and Liniments [1989 (40) E.L.T. 276 (S.C.)] wherein it has been held that in order to make a demand under Section 11A of the Central Excise Act for beyond a period of 6 months and up to a period of five years something positive other than mere inaction or failure on the part of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months as they had never disclosed to the Department that they were using synthetic material in the manufacture of impugned products. She relied upon the decision in the case of Commissioner of Central Excise Ahmedabad v. Srivallabh Glass Works Ltd. [2003 (153) E.L.T. 494 (S.C.)] wherein the Supreme Court has confirmed the demand of duty when approved classification list showed glass cleared and sold by the respondents was of a particular thickness whereas what was actually cleared and sold was glass of greater thickness. Learned Senior Departmental Representative also submitted that the decision of Supreme Court in the case of Naturalle Health Products is not applicable as the Appellants therein were using the ingredient contained in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tative text books on Ayurveda whereas the Department has not considered their products as Ayurveda in view of the fact that synthetic material or IP grade material have been used by them in the manufacture of these products. A synthetic material certainly can not be equated with the ingredients mentioned in the authoritative text books on Ayurveda. According to the New Oxford Dictionary of English Language, word "Synthetic" (of a substance) means- "Made by chemical synthesis, especially to imitate a natural product". Thus a product containing a synthetic ingredient which is an imitation of a natural product cannot be said to contain ingredient as per Authoritative Text Book on Ayurveda. Oil of Wintergreen is used in the manufacture of Panjo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny reference to Menthol by the adjudicating authority is beyond the scope of show cause notice. A perusal of the show cause notice dated 20-4-85 reveals that the show cause notice was issued to them as synthetic/allopathic ingredients were found to be used in the manufacture of impugned products. In view of this specific allegation of using the synthetic/allopathic ingredients in the manufacture of impugned products, it can not be claimed by the appellants that the Commissioner has travelled beyond the scope of show cause notice by mentioning the name Menthol as one of the synthetic ingredients for treating the impugned product as a patent ayurvedic medicament. In Naturalle Health Products case, the ingredients used by the appellants therei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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