2008 (8) TMI 262

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..... ndalwood oil, the revenue demanded duty after classifying the same under tariff heading 3301.00 of the tariff whereas M/s. Dabur India Ltd. classifying the same under sub heading 3303.20 of the tariff. The contention of the appellant is that they are receiving Clove oil and Sandalwood oil in bulk packing and they are simply repacking in the small packings. No process was undertaken by the appellant which amounts to manufacture and there is no chapter note under chapter 33 of the tariff which states that the packing and repacking of goods classifiable under sub-heading 3301.00 amounts to manufacture. In absence of any chapter note as the appellant only repacking from the bulk packing and the same does not amount of manufacture, therefore, ir .....

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..... is that the same is classifiable under sub-heading 3003.31 of the tariff. For ready reference tariff entry 3003.31 is reproduced below: "3003.31 - Manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homoeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homoeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia". 6. The contention of the appellant is that the Saunf Ka Ark is being manufactured as per the formula described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Ac .....

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..... ants are manufacturing saunf ka ark under the Drugs Licence issued by the competent authority under the Drugs & Cosmetics Act. The ark is being manufactured as per formula mentioned in the specified book 'The Ayurvedic Formulary of India' which is mentioned at 54A in the First Schedule attached to the Drugs and Cosmetics Act. The saunf ka ark is manufactured as per formula is given in that book. In respect of the evidence that the same is marketed or used as a medicine, the appellant produced the prescription given by the ayurvedic practitioners. The product literature of the product also shows that the same is marketed as a medicine for the constipation, indigestion and griping pain and doses also mentioned as 10 to 20 ml. three times a da .....

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