TMI Blog2015 (10) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... items appeared to be appropriately classifiable as ‘Cosmetic preparations' - while dealing with the disputed issue, the Hon'ble Supreme Court in the case of Puma Ayurvedic Herbal (P) Ltd. [2006 (3) TMI 141 - SUPREME COURT OF INDIA] has observed that it has to be seen that how the common man understands the product in question and whether the ingredients used in the product stand mentioned in the authoritative text books of Ayurveda and as to whether the goods have been manufactured under Drug Controllers licence. Lower authorities have not disputed the appellant's stand that they have a Drug licence from the Drug Controller to manufacture the goods in question and the ingredients also find place in the ancient Ayurvedictext books. As suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Wadhwa: All these stay petitions are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner (Appeals). 2. After hearing both the sides, we find that the dispute relates to the classification of the appellant's product i.e. Hair Oil, Face pack, hair oil for dandruff. Whereas the appellants have classified the same as Ayurvedic preparations falling under Chapter 30 attracting lesser rate of duty, Revenue has classified the same as Cosmetic falling under Chapter 33 of the Central Excise Tariff Act, attracting the higher rate of duty. As such total of around ₹ 17,00,000/- (Rupees Seventeen Lakhs) stand confirmed against the applicant, as duty of excise along with confirmation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so as to allow the stay petitions unconditionally. 6. After hearing the learned DR, who has reiterated the reasoning adopted by the lower authority, we find that while dealing with the disputed issue, the Hon'ble Supreme Court in the case of Puma Ayurvedic Herbal (P) Ltd. has observed that it has to be seen that how the common man understands the product in question and whether the ingredients used in the product stand mentioned in the authoritative text books of Ayurveda and as to whether the goods have been manufactured under Drug Controllers licence. 7. We find that the lower authorities have not disputed the appellant's stand that they have a Drug licence from the Drug Controller to manufacture the goods in question and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two tests are the common parlance test as also the mentioning of the ingredients in the authoritative books on Ayurvedic medicines. The various decisions referred to and relied upon by the learned consultant are also required to be considered. 9. For all the above reasons, we set aside the impugned order and remand the matter to original adjudicating authority for deciding the issue afresh, in the light of the observations made by us above, needless to say that the Chemical Examiner's report would be provided to the appellant before deciding the de novo proceedings, with an opportunity to them to contest the same. All other issues, if any, are kept open. 10. All the stay petitions as also the appeals get disposed of in the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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