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2018 (3) TMI 17 - AT - Central ExciseClassification of goods - Rovan Poshak Tail - Rooh-e-Gulab Sharbat - respondent classified both items under Tariff Item 3004 9011, as medicaments and availed the benefit of area based exemption under N/N. 49/2003-CE dated 10/06/2003 - SCN were issued alleging that the “sharbat” is rightly classifiable under CETH 21069011 as food preparations and “tail”, under 3305 9019 as preparations for use on the hair - Held that: - Both the products under dispute have medicinal properties as well as other common place properties. The classification of such items is required to be made in the light of the pronouncement of Hon’ble Supreme Court in the case of Naturalle Health Products (P) Ltd. [2003 (11) TMI 69 - SUPREME COURT OF INDIA] as well as Puma Ayurvedic Herbal (P) Ltd. [2006 (3) TMI 141 - SUPREME COURT OF INDIA]. In respect of the “sharbat” he has recorded that it contains various ingredients such as Gulab Ark, SITA (sugar) & Jal (water) which are mentioned in various Ayurvedic Authoritative Texts as having therapeutic use. It is also mentioned in the containers of sharbat that it is to be had as per the dozes of 50ml in a glass of 250 ml of water or as directed by the physician - in the container for tail there is a clear disclaim to the effect that it is not a cosmetic and toiletry preparation but is an Ayurvedic Medicine for curative and preventive therapy. It is also on record that both the products have approval granted by State Drug Licensing Authority and also the Directorate of Ayurvedic and Unani Services, certifying the products to be Ayurvedic Proprietary Medicine. Appeal dismissed - decided against Revenue.
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