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M/s. Mayar India Ltd., C.C.E., Delhi-II Versus C.C.E., Delhi-II, M/s. Mayar India Ltd.

2016 (3) TMI 350 - CESTAT NEW DELHI

Classification - Ayurvedic medicines like Neem, Boswellia, Serrata, Ashwagandha, Gymnema, etc. - Tariff Heading 3003.31 or 3003.39. - Held thatThere is no dispute that the impugned goods are manufactured in accordance with the formulae of the authoritative text and name as mentioned in the text are mentioned in the packing of the product. We have also perused copies of labels used for marketing these medicaments. The mention of the house name/ brand-name “Shivananda”/ “Om” cannot lead to the con .....

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the manufacturer's name or mark, logo, symbol etc. is also prominently displayed, in such situation also full exemption as available to Ayurvedic medicines is to be extended. We also notice that the Honble Supreme Court in Astra Pharmaceuticals Pvt. Ltd. (1994 (12) TMI 77 - SUPREME COURT OF INDIA ) held that there is distinction between house mark and product mark. A monograph which only identifies the manufacturer would not make the medicine patent or proprietary. Considering the above analys .....

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g, D.R. ORDER PER: B.RAVICHANDRAN These three appeals are dealing with the same issue and are taken up together for disposal. The appellant/assessee are engaged in the manufacture of various Ayurvedic medicines like Neem, Boswellia, Serrata, Ashwagandha, Gymnema, etc. They classified these items under tariff heading 3003.31 and claimed full exemption. Revenue felt that these products are rightly classifiable under tariff heading 3003.39 and liable to duty as Patent or Proprietary Medicament . Th .....

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rder the appellant/assessee is in appeal before us. 3. In two other proceedings the ld. Commissioner (Appeals) upheld the appellant/ assessees claim for classification under tariff heading 3003.31 for Chawanprash and other Ayurvedic medicines mentioned earlier in the order. Aggrieved, the Revenue filed two appeals. 4. Ld. Counsel for the appellant/assessee submitted that a) all the Ayurvedic medicines now under consideration are manufactured as per the formula prescribed in authoritative text b .....

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ference to scope of tariff classification under heading 3003.31. The decisions relied upon by the Commissioner (Appeals) are not at all relevant to their case. d) reliance was placed on Tribunal s decisions in Zandu Pharmaceuticals - 2004 (172) E.L.T. 457 (Tri.-Mum.); 2006 (198) E.L.T. 257 (tri. Mum.), Dabur India Ltd. 2007 (218) E.L.T. 211 (Tri.-Del.) and Hon ble Supreme Court s decision in Astar Pharmaceuticals (P) Ltd. - 1995 (75) E.L.T. 214 (S.C.) 5. Ld. A.R. submitted that apart from name o .....

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f the case are that the appellant/ assessee are manufacturing these various Ayurvedic medicines in accordance with the formulae described in the authoritative books of Ayurveda. Further, it is also an admitted fact that the products carry the name as specified in such books. However, the point of dispute is whether or not the said medicines which are sold under the name as specified in such books are sold in effect in proprietary name of the appellant/ assessee. 7. We find that patent or proprie .....

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by the appellant / assessee that the conditions to be fulfilled for classifying the product under Tariff Heading 3003.31 are satisfied in the present case. The area of dispute is with reference to the name in which the said Ayurvedic medicines are sold by the appellant /assessee. The Original Authority observed that the goods are not sold exclusively under the name as specified in such authoritative textbooks. Since these medicines are sold with the registered trade-mark/ brand-name Shivananda a .....

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