TMI Blog2007 (9) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of Commissioner (Appeals) No. 50/2005/1(RAJ)/Commr (A)/Raj, dated 24-1-2005. 2. Heard both sides. 3.1 The relevant facts, in brief, in the case of Appeal No. E/2545/2003 are as follows: (a) The appellant is engaged in the manufacture of products described "Test-up, Coolex, Cold-drops". (b) The appellant claimed that these products are ayurvedic medicines containing ayurvedic ingredients, classifiable •under Heading 3003.30 and are frilly exempted under Notification No. 31/89-C.E., dated 1-3-1989. (c) On the basis of investigation the department issued show cause notice. Proposing that these products are confectionary falling under sub-heading 1704.90 and demanding duty of Rs. 12,02,862 relating to the period from Nove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -05, holding that the product manufactured by them as ayurvedic medicament is correct and to be upheld. 5.3 He relies on the following judgments: (a) 2003 (154) E.L.T. 328 (S.C.) - CCE, Calcutta v. Sharma Chemical Works. (b) 2006 (196) E.L.T. 3 (S.C.) - Puma Ayurvedic Herbal (P) Ltd. v. CCE, Nagpur . (c) 2003 (158) E.L.T. 257 (S.C.) - Naturalle Health Products (P) Ltd. v. CCE, Hyderabad . (d) 2004 (174) E.L.T. 409 - Procter Gamble India Ltd. v. CCE, Noida. (e) 2006 (202) E.L.T. 787 - CCE, Aurangabad v. Balsara Herbal Products Ltd. 6. The learned SDR reiterates the findings of the Commissioner in his order in adjudication to hold that the products are confectionary falling under Heading 1704.90. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Supreme Court in support of his decision. 7.4 In the case of Puma Ayurvedic Herbal (P) Ltd. v. CCE, Nagpur cited supra, it has been held as follows: "It will be seen from the above definition of cosmetic that the cosmetic products are meant to improve appearance of a person, that is, they enhance beauty. Whereas a medicinal product or a medicament is meant to treat some medical condition. It may happen that while treating a particular medical problem, after the problem is cured, the appearance of the person concerned may improve. What is to be seen is the primary use of the product. To illustrate, a particular Ayurvedic product may be used for treating baldness. Baldness is a medical problem. By use of the product if a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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