TMI Blog2005 (2) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... der Chapter Heading 3003.39 of CET. The Assistant Commissioner of Central Excise, Mysore-I Division, Mysore examined the matter in great detail and found the contention of the appellants to be correct in the light of the evidence produced in the form of Certificates issued by several dealers, Vaids and Pharmaceutical Industries to certify that the item is a Patent and Proprietary Ayurvedic medicine and is dispensed only if a prescription from a Dentist or RMK is produced by the concerned patient. The Revenue was aggrieved with the AC s OIO and filed an appeal before the Commissioner (Appeals) who has held the item to be not Ayurvedic medicines but they have to be classified under Chapter heading 3306.90 of CET as Cosmetics or Toilet Prepara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s. Panama Chemical Works v. UOI - 1992 (62) E.L.T. 241 (M.P.) which has held that in the absence of statutory definition of Ayurvedic medicines; scientific and technical aspect of the product is to be determined with the aid of definition in Drugs Cosmetics Act, 1940 and active ingredients confirming to standard Ayurvedic texts are sufficient to treat the product as Ayurvedic Medicine . The Assistant Commissioner also noted that the judgment of the Apex Court in the case of Shree Baidyanath Ayurved Bhavan Ltd. v. CCE, Nagpur - 1996 (83) E.L.T. 492 (S.C.) was distinguishable as Dant Manjan in that case was a Cosmetic and did not have any active ingredient having common therapeutic effect on various gum disorders. 2. The Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of CCE v. Vicco Laboratories are the same and the judgment of the Apex Court would clearly apply to the facts of the case. 4. On our consideration, we find that the items in question are identical with the one in which the Apex Court has held that Vajradanti Tooth Paste and Tooth Powder are not Cosmetics and Toilet preparation but are Ayurvedic Patent and Proprietary Medicines as held in the case of CCE Nagpur v. Vicco Laboratories. We also find that the judgment of the Apex Court in the case of Meghdoot Gramodyog Sewa Sansthan v. CCE, Lucknow - 2004 (174) E.L.T. 14 (S.C.) = 2004 (65) RLT 665 (S.C.) also applies to the facts of the case, as the Apex Court has clearly noted that Ayurvedic hair oil is classifiable under Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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