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2005 (4) TMI 57 - SC - Central ExciseClassification of items manufactured by the Appellants i.e. Lal Tail and Janam Ghunti Held that:- There is no infirmity in the Order of the Tribunal insofar as it remits the matter back to the original authority for a fresh decision on classification of the product 'Janam Ghunti'. The Tribunal has, correctly held that if 'Janam Ghunti' is an aqueous distillates or aqueous solutions of essential oils it would fall under Chapter 33 even though it may have therapeutic or prophylactic properties. The Appellants have claimed that their product 'Janam Ghunti' is neither a distillate nor a solution but is an extraction. However, this is a matter which requires inquiry into. We approve the finding of the Tribunal that this would require looking into the process of manufacture, the composition of the product and that classification of this product cannot be decided upon without chemical test of the product. As regards 'Lal Tail' in classifying a product the scientific and technical meaning is not to be resorted to. The product must be classifiable according to the popular meaning attached to it by those using the product. As stated above, in this case the Appellants have shown that all the ingredients in the product are those which are mentioned in Ayurvedic Text Books. This by itself may not be sufficient but the Appellants have shown that they have a Drug Controller's Licence for the product and they have also produced evidence by way of prescriptions of Ayurvedic Doctors, who have prescribed these for treatment of rickets. As against this, the Revenue has not made any effort and not produced any evidence that in common parlance the product is not understood as a medicament.Thus the decision of the Tribunal on this aspect cannot be sustained and is accordingly set aside. It is held that the product would be a medicament and classifiable as such under Chapter 30. Appeal partly allowed.
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