2002 (10) TMI 471

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..... spondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal, filed by Revenue, the issue involved is whether Tel Rahat Rooh manufactured by the Respondents M/s. Harbans Ram Bhagwan Das Ayurvedic Sansthan (P) Ltd. is classifiable under sub-heading 3003.30 of the Schedule to the Central Excise Tariff Act as claimed by the Respondents or under sub-heading 3305.10 as claimed by the Revenue. .....

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..... ); that, however, the Commissioner (Appeals) under the impugned Order allowed the appeal of the Respondents on the ground that the ingredients used are herbal and vegetal, the process of manufacture is ayurvedic and the product is manufactured under Drug license from the Ayurvedic and Unani Sewa Nideshak, Lucknow and it is known so among the user public. The learned D.R., further, submitted that t .....

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..... herapeutic or propylactic properties, are not covered by Chapter; that as the preparations for use on the hair are classifiable under Chapter 33.05 the impugned product is correctly classifiable under the said heading. On the other hand the Respondents have submitted in their cross objection that perception of product in popular parlance has not been ascertained in any manner including by obtainin .....

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..... the sides. Heading 33.05 of the Tariff applies to "preparations for use on the hairs". The Supreme Court in the case of Shree Baidyanath Ayurved Bhawan, while considering whether Dant Manjan Lal falls within the meaning of Ayurvedic medicine as held that ordinarily a medicine is prescribed by a Medical Practitioner and it is used for a limited time. Nothing has been brought on record to show that .....

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..... t "statement on packet regarding usefulness in infantile rickets does not also change the situation. Lal Tail is not a medicine prescribed for treatment of infantile rickets." Following the ratio of all these decisions we set aside the impugned Order and held that the impugned product Tel Rahat Rooh is classifiable under Heading 33.05 of the Central Excise Tariff. Cross Objection is also disposed .....

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