9911796707
TMI Blog1997 (9) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The assessees were manufacturing a medicinal preparation called "Softovac". Their claim for classification under Heading 3003.30 was not accepted by the Assistant Collector who classified the same under Heading 3003.10. The Collector (Appeals) accepted the contention that even if the same was sold under a Trade name, it was an Ayu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on along with other ingredient in order to enhance their therapeutic use as also to eliminate undesirable side effects. Both sides placed before us a number of citation of orders made by the Tribunal as well as by the Courts, to support their respective arguments. 3. We have carefully perused the citations and have also seen various extracts of Standard Books placed before us. We have also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We find that the parameters as to be what constitute Ayurvedic medicine was given by the Tribunal in the case of Collector of Central Excise v. Warner Hindustan Ltd. - 1989 (42) E.L.T. 33. One criterion was that it should find recognition in a standard Ayurvedic work. The respondent has placed before us citations and extracts from a number of Authoritative volumes on Ayurveda. The list of the Ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the effect that if certain ingredients are known both to Ayurvedic and western sciences as long as they are used in making the medicines, the status of the end product as Ayurvedic medicine is not taken away. We also find that where sugar which was possibily not a Ayurvedic ingredient was used in Ayurvedic preparation in the following two cases such use of sugar has not been held to be coming in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fic formula may not be material. 6. We also find that three experts in Ayurveda in their affidavits submitted by the assessees before the Collector (Appeals) had certified that various ingredients as well as end preparation were Ayurvedic in nature and known as medicine in the Ayurvedic system. Tribunal also in prescribing the guidelines as to what constituted Ayurvedic medicine had held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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