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2013 (6) TMI 612 - AT - Central ExciseClassification - sensur Rubefacient & Herbyl Skin Ointment - under 3003.39 of CETA 1985 as Ayurvedic Medicine claimed by the appellant or under 3003.10 of the CETA 1985 as P. or P Medicines (other than Ayrvedic Medicines) as claimed by the Revenue. - Held that:- The nature of the product and how it is perceived by the buyers is also required to be gone into for proper appreciation of the issue. As these details are required to be gone into at the time of regular hearing, we are of the opinion that appellant has not made out a prima facia case for complete waiver and are required to be put to certain conditions. Appellants directed to deposit an amount of Rs. 25 lakh - stay granted partly.
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