TMI Blog2018 (7) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... had held that the Janam Ghunti is classifiable under Chapter Sub-heading 3301 as detailed in preceding Paras 5 & 6 - The ld. Commissioner has also not considered the submissions made by appellant during the course of hearing wherein the appellant had offered samples of the same products manufactured by their other factory which is still manufacturing the same product with same composition for undertaking necessary chemical test for deciding the composition of the products. It is also seen that the Ld. Commissioner has also failed to verify the practice of classification of the same products followed in the other Commissionerate. Matter remanded to the original adjudicating authority for denovo adjudication with the directions that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, and this Tribunal vide its order No. F/A/692/KOL/2002, dated 26.06.2002 in Appeal No. E/386/2001 dated 26.06.2002 has decided the matter and following order was passed. The relevant extracts of the order dated 26.06.2002 are reproduced bellows:- 16 . In respect of Janam Gunti, there is considerable merit in the submission of the appellants that it has been classified under sub-heading 3301 without sufficient materials to support it. Its classification has to be decided after taking into account the various points made by the appellants inter alia that it cannot be classified as aqueous distillates and aqueous solutions of the essential oils in view of the process of manufacture and composition. The appellant s grievance that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is, therefore, ordered that the duty demand shall be re-computed treating the price as cum-duty. 19 . In view of the above findings, the appeal is ordered as under :- (1) Lal Tail and Janam Gunti are not eligible for classification as medicaments under Chapter 30 of the Central Excise Act. (2) The classification of Lal Tail under sub-heading 3304 is confirmed. (3) The issue regarding classification of Janam Gunti is remanded to the original authority for a fresh decision. (4) Short levy shall be computed treating the price of the goods as cum-duty. (5) Duty demand shall be restricted to the normal period of six months under Section 11A of the Central Excise Act. 3. Against the above-mentioned order of the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification of this product cannot be decided upon without chemical test of the product. We, therefore, see no infirmity in the Order of the Tribunal to this extent and the same is upheld. 4. It can be seen from the above that the Hon ble Supreme Court has held that whether Janam Ghunti is an aqueous distillate or an extraction, which can only be determined by going into the process of manufacture, the composition of the product and that classification of this product cannot be decided without chemical test of the product. 5. This can also be seen from the above order that the Ld. Commissioner was asked to re-adjudicate the matter after taking into account the relevant factors including composition of Ayurvedic Medicine, namely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has been classified under sub-heading 3301 without sufficient materials to support it. Its classification has to be decided after taking into account the various points made by the appellants inter alia that it cannot be classified as aqueous distillates and aqueous solutions of the essential oils in view of the process of manufacture and composition. The appellant s grievance that the classification has been ordered without chemical test or other relevant evidence is also required to be met. Accordingly, we are of the view that the revised classification Janam Gunti is required to be re-considered by the Commissioner. For this purpose this issue is remanded to the Commissioner. Thus, it can be found that this Tribunal has not final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso heard the Ld. D.R., for the Revenue, who has only reiterated the findings of the adjudicating authority. 9. We heard both the sides and perused the record of the appeal. It is a matter of fact that this Tribunal has given detailed instruction vide its previous order No. FO/A/692/KOL/2002, dated 26.06.2002 in appeal No. E/386/2001 wherein the Commissioner was asked to decide the issue in the following points:- 19 .In view of the above findings, the appeal is ordered as under :- (1) Lal Tail and Janam Gunti are not eligible for classification as medicaments under Chapter 30 of the Central Excise Act. (2) The classification of Lal Tail under sub-heading 3304 is confirmed. (3) The issue regarding classification of Janam Gun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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