TMI Blog2018 (9) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... uct should be classified as ayurvedic medicine. The product in question is rightly classifiable as ayurvedic medicine - appeal allowed - decided in favor of appellant. - Appeal No. E/2506/2010 - A/30800/2018 - Dated:- 3-7-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri Dayanand K, Chartered Accountant for the Appellant. Shri Dass Thavanam, Superintendent (AR) for the Revenue. ORDER [Order per: P. Venkata Subba Rao] This appeal is filed by the appellant against Order-in- Appeal No. 77/2010 (H-IV) CE dated 16.08.2010. 2. Heard both sides and perused the records. 3. The issue in brief is that the appellant is manufacturer of Smyle Thanda Tel which, if appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riff and classify the product as and ayurvedic medicament. b) The product is rightly to be classified as ayurvedic medicament in the following reasons: i) This is for curing headache etc., ii) It is not for daily use iii) The product is manufactured with drug license. iv) The product is manufactured out of the ingredients specified in the ayurvedic text books. v) As per the rules of interpretation, the product is rightly classifiable under Chapter 30 as the product has substantial therapeutic value. vi) The product will be used only by the particular some segment of people. vii) The product is marketed as medicine and not as cosmetic item. viii) They have listed several ingredients in authentic Ayurvedic text, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... medicine by the people who used it. In this case, there is no doubt that the ingredients of the product in question are mentioned in authentic ayurvedic texts. As far as the users are concerned, there is nothing on the packet to show that the product is meant for daily use. It shows that it gives relief from headaches fatigue and stress. In an identical case, in the case of Nuzen Herbal Pvt. Ltd., [2018-TIOL-1696-CESTAT-HYD], one of us (M.V. Ravindran) held the product should be classified as ayurvedic medicine. We do not find any reason to take a different view in this case. We, therefore, hold that the product in question is rightly classifiable as ayurvedic medicine and therefore, demand is not sustainable. Consequently, the intere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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