TMI Blog2007 (2) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... medicine as claimed by the assessee. The Commissioner while taking into account the entire facts and circumstances of the case has accepted the assessee s stand that the goods are to be classified as Ayurvedic medicine and has dropped the proceedings against them. Hence, the present appeal. 2. After hearing learned SDR for the Revenue we find that the various submissions raised by the assessee stand summarized in the impugned order as follows :- 1. Manufactured under Licence issued by Food Drug (Control) Authorities. 2. The Product Rootz Oil is manufactured with the use of Ayurvedic Herbs and Oil which are specified in the Text Books viz; Arya Bhishak and Bhav Prakash Nighantu which again are specified as recognised books ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s effective Ayurvedic Medicine for curing various diseases relating to Hair and Scalp. 9. The product Rootz Oil is always being sold in Medical Stores only and dealt with as a Medicine only after adhering with the requirement of selling like Invoicing, Batch Nos., Date of Expiry etc. 10. The label and carton of product Rootz Oil includes details as required under provisions of Section 96 of the Drugs and Cosmetics Act, 1940. 11. Sales Tax Department also taxed the product Rootz Oil as Medicine for the purpose of assessment. 12. The product Rootz Oil has been accepted and assessed by the Excise Authorities as Medicaments only right from the beginning. 13. The product Rootz Oil being medicine is much costlier ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Tribunal in the case of Himtaj Ayurvedic Udyog Kendra and the same were not accepted by the Tribunal. Apart from the Larger Bench decision in the above case we also take note of the Hon ble Supreme Court s decision in the case of Sharma Chemicals reported in 2003 (154) E.L.T. 328 (S.C.) laying down that the product should be manufactured in accordance with the various ingredients specified in the authoritative ayurvedic books and under a licence from the Drug Control authority have to be classified as Ayurvedic medicine. We find that apart from the various facts enumerated above the assessee has also produced affidavit/certificate/clinical trial report showing that the product is formulated to cure various hair diseases like Alopecia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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