TMI Blog2016 (3) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... In Zandu Pharmaceuticals (2004 (8) TMI 133 - CESTAT, MUMBAI ) the Tribunal held that the word “Zandu” appearing on the label of Ayurvedic medicines will not disentitle the assessee from claiming the exemption available to Ayurvedic medicaments. Reliance was placed on C.B.E.C. clarification dated 29.03.1994. The Board clarified that Chavanprash prepared as per Ayurvedic Text Books and sold as Chavanaprash but 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 betw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied these products under tariff heading 3003.39 and confirmed duty liability and imposed equal amount of penalty also. On appeal, the ld. Commissioner (Appeals) rejected the appeal. Aggrieved by this order 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 books of Ayurveda. b) For a product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of 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 proprietary medicaments other than Ayurvedic, Unani etc. are specifically mentioned under tariff heading 3003.10. However, there is no specific heading for patent or proprietary medicaments which are exclusively Ayurvedic. Such medicines are sough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abels used for marketing these medicaments. The mention of the house name/ brand-name Shivananda / Om cannot lead to the conclusion that these products are not sold in the name specified in Ayurvedic text. In Zandu Pharmaceuticals (supra) the Tribunal held that the word Zandu appearing on the label of Ayurvedic medicines will not disentitle the assessee from claiming the exemption available to Ayurvedic medicaments. Reliance was placed on C.B.E.C. clarification dated 29.03.1994. The Board clarified that Chavanprash prepared as per Ayurvedic Text Books and sold as Chavanaprash but the manufacturers name or mark, logo, symbol etc. is also prominently displayed, in such situation also full exemption as available to Ayurvedic medicines is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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