9911796707
TMI Blog2004 (4) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... i) Ointment Base. 2.2 He submitted that all these ingredients are mentioned in authoritative books on Ayurveda notified under Schedule to the Drugs and Cosmetics Act; that all these ingredients were also used in Vicks Vaporub manufactured in the Appellants Hyderabad unit; that the Commissioner (Appeals), after the matter was remanded to him by the Appellate Tribunal in the case of Richardson Hindustan Ltd. v. CCE, 1988 (35) E.L.T. 424 (T) for considering whether the Vicks Vaporub satisfies the two tests namely, (i) that the ingredients are mentioned in the Ayurvedic Text books, and (ii) whether the product is known as Ayurvedic medicament in common parlance, has held vide Order-in-Appeal No. 44/93 dated 12-3-93 that all these ingredients are mentioned in authoritative text books and Vicks Vaporub is classifiable under sub-heading 3003.30 of the Tariff; that the Appeal filed by the Revenue against the said Order has been dismissed by the Tribunal vide Final Order No. 25/97-C, dated 27-11-1996 [2001 (135) E.L.T. 1116 (T)] - that thus the classification of Vicks Vaporub has been finally settled. 2.3 The learned Advocate, further, submitted that for a product to be classified as Ayur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Tribunal has already confirmed in its earlier Order [1988 (35) E.L.T. 424] that the Vicks Vaporub is known as Ayurvedic medicine in common parlance. 3.1 The learned Advocate placed heavy reliance on the judgment of the Supreme Court in the case of Naturalle Health Products (P) Ltd. v. CCE, Hyderabad - 2003 (158) E.L.T. 257 (S.C.) and mentioned that the Appellants therein manufacture ayurvedic drugs including medicated cough drops and vaporub throat drops on job work basis for Procter & Gamble India Ltd.; that the Supreme Court, after considering decisions of the Court and the Larger Bench of the Tribunal has held that "it is clear that a patent Ayurvedic medicament could be one where all the ingredients find mention in the authoritative text books on Ayurveda, though the formula for preparation of the medicament is not in accordance with the formula given in those text books...... Even if it is a patented medicine in U.S.A., it does not cease to be an exclusively Ayurvedic medicine if it has the characteristics of such medicine." He thus contended that the fact that the products are sold aboard as allopathic medicament is not relevant to determine the classification inas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nets", the learned Advocate submitted that the Collector, under Order-in-Original No. 57/93, dated 27-7-1993 has classified it under sub-heading 1704.90 of the Tariff; that all the ingredients contained in Chatpat Churanets are mentioned in authoritative text books and the product is known as an ayurvedic medicament in common parlance; that similar products manufactured by others have been classified as ayurvedic medicament in the following cases :- (i) Panama Chemicals v. UOI - 1992 (62) E.L.T. 241 (Bom.); (ii) Dabur India Ltd. v. CCE - 1994 (71) E.L.T. 1069; (iii) CCE v. Dabur India Ltd. - 2002 (144) E.L.T. 365 and 2002 (146) E.L.T. A311 (S.C.) 6.Countering the arguments, Mrs. Charul Baranwal, learned SDR, mentioned that the Tribunal, while remanding the matter in the case of Richardson Hindustan Ltd., supra, has directed the Asstt. Collector to "examine whether in the common parlance Vicks Inhaler is known as an Ayurvedic Medicine and whether all the ingredients of this product are mentioned in the authoritative book(s) on Ayurvedic medicine; that this decision has been affirmed by the Supreme Court by Order dated 10-1-1989 in Civil Appeal No. 2127 of 1989 [1989 (42) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been made between Ayurvedic Medicine manufactured in accordance with formula prescribed in the authoritative text books specified in the first Schedule to the Drugs and Cosmetics Act and Ayurvedic Medicament manufactured otherwise and that the product is Ayurvedic Medicine even though it is not manufactured in accordance with the formula prescribed in text books. The Supreme Court has affirmed the said decision as reported in 2003 (154) E.L.T. 323 (S.C.). The Supreme Court also in the case of CCE, Calcutta v. Sharma Chemical Works, 2003 (154) E.L.T. 328 (S.C.) has held that if all the ingredients used in the product are those which are set out in ayurvedic test books it will be ayurvedic medicament even though the formula may not be as per text books. Recently the Supreme Court in the case of Naturalle Health Products v. CCE (supra) has held that "Patent Ayurvedic medicament could be one where all the ingredients found mention in the authoritative text book of ayurveda though the formula for preparation of the medicaments is not in accordance with the formula given in those text books. Applying the ratio of all these decisions as well as the tests laid down in these decisions V ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
