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TMI Blog2005 (7) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding the classification of a product called 'Sanjivini Strong Balm' for the period July to November, 1987. The assessee wanted this product to be classified as an ayurvedic medicine under SH 3003.30 of the schedule to the Central Excise Tariff Act. Both the lower authorities rejected this claim and classified the product under SH 3003.19, which attracted duty at the rate of 15%. In Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so pointed out that, according to the Apex Court's ruling in the case of Naturelle Health Products v. CCE - 2003 (158) E.L.T. 257 (S.C.), as the word 'ayurvedic medicine' had not been defined in the Central Excise Act or the Central Excise Tariff Act, the common parlance test would have to be resorted to for finding out whether a given product could be treated as ayurvedic medicine. In the said ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r SH 3003.30 attracting NIL rate of duty. Ld. SDR has reiterated the findings of ld. Commissioner (Appeals). 3. After giving careful consideration to the submissions, we find that there are two vital findings recorded by the lower authorities. These are : (1) the ingredients contained in "Sanjivini Strong Balm" are methyl salicylate, menthol and hard soft paraffin wax and (2) the formula of Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ayurvedic preparation must be based on any specific formula mentioned in any authoritative book. It is enough if it contains ingredients mentioned in ayurvedic books. Thus, we find that the assessee's case on classification of the goods is squarely covered in their favour by the judgments of the Apex Court. Accordingly, we hold that 'Sanjivini Strong Balm' is classifiable as ayurvedic medicament ..... X X X X Extracts X X X X X X X X Extracts X X X X
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