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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 ..... 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) Camphor (vii) Vaseline Base 3.PANJON RUB (i) Pudin Satwa (ii) Tarpine Oil (iii) Nilgiri Oil (iv) Ajwain Phool (v) Pudina Oil (vi) Kapoor (vii) Laong Oil (viii) Base Vaseline 2.2The learned Advocate submitted that the charge levelled by the Revenue is that the Appellants are using ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Balm from the category of Ayurvedic medicines. He relied upon the decision in the case of Panama Chemical Works v. Union of India, [1992 (62) E.L.T. 241 (M.P.)] wherein the Madhya Pradesh High Court has held that "SWAD" having 3% active ingredients as per Ayurvedic Text and 97% sugar/liquid glucose for taste and as a preservative is an Ayurvedic preparation. 2.3. Learned Advocate also mentioned that as per the Adjudicating Authority, Ayurvedic drugs should be strictly manufactured in accordance with the formulae described in the authoritative books of Ayurvedic medicine; that it has been held by the Supreme Court in the case of Naturalle Health Products (P) Ltd. v. CCE, Hyderabad [2003 (158) E.L.T. 257 (S.C.)] that a patent Ayurvedic me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of five years something positive other than mere inaction or failure on the part of the manufacturer or producer or conscious or deliberate withholding of information when the manufacturer knew otherwise is required to be established. 3. Countering the arguments Ms. Charul Barnwal, learned. Senior Departmental Representative, submitted that during the visit of the Appellants factory on 14-3-85, the Central Excise officer found that Methyl Salicylate I.P. (synthetic) and Eucalyptus Oil (IP) was used by them in the manufacture of impugned products; that Shri Naginchandra Kothari, partner in his statement has stated that they were using Eucalyptus Oil (IP) and Methyl Salicylate (I.P.) and Thymol synthetic in the manufacture of their ay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts is not applicable as the Appellants therein were using the ingredient contained in the products were from natural herbs. In reply the learned Advocate submitted that the Adjudicating Authority has gone beyond the scope of show cause notice by adding Menthol to the list of offending ingredients; that it is well settled that an order going beyond the show cause notice is bad in law. He relied upon the decision in the case of Jawahari Lal Vaid v. Additional Collector of Customs [1991 (52) E.L.T. 278 (Tribunal) = 1991 (32) ECR 571]. 4.We have considered the submissions of both the sides. It has been held by the Larger Bench of the Tribunal in the case of Himtaj Ayurvedic Kendra v. CCE, Allahabad [2002 (139) E.L.T. 610 (Tri. - LB) = 2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Authoritative Text Book on Ayurveda. Oil of Wintergreen is used in the manufacture of Panjon Balm. The appellants are using synthetic Methyl Salicylate in the manufacture of Panjon Balm. When the appellants are using a synthetic product it can not be claimed by them that the Panjon Balm has been manufactured by them using the ingredients mentioned in the authoritative text books on Ayurveda. Accordingly, the test laid down by the Supreme Court as well as Larger Bench of the Tribunal for treating a particular product as ayurvedic medicament is not satisfied in respect of Panjon Balm. The synthetic nature of the Methyl Salicylate is confirmed from the Statement of Shri Kripashanker as marking on the drum of oil of wintergreen clearly mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c medicament. In Naturalle Health Products case, the ingredients used by the appellants therein had sources as natural herbs and extracts taken from such herbs and were not synthetic products. Further in Para 23 of the judgment the Supreme Court has referred to the decision in the case of Amritanjan Ltd. v. CCE [1995 (77) E.L.T. 500 (S.C.)] wherein it was held by the Supreme Court that the ingredients, which are used in preparation of Ayurvedic medicines even if they are used after refining or breaking them into pharmaceutical quality, they do not become synthetic in nature. This observation of the Supreme Court clearly goes to establish that synthetic material is entirely different from the natural materials which have been purified to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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