TMI Blog2023 (9) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as Boric acid, Lanoline Anhydrous, White Soft Paraffin, Essence of Jasmine, Salicyclic Acid, and Bees wax have been used were claimed by the department as other than ayurvedic ingredients. The claim of the appellant is that firstly these are not active ingredients, whereas the same are in the nature of preservatives, excipients, binding agent, career or vehicle or filler etc., therefore, even though these product are other than ayurvedic ingredients, if the active ingredient are ayurvedic still the medicament is classifiable as ayurvedic medicament. All the said ingredients whether are active ingredient or otherwise has not been examined properly. Moreover, the appellant s claim that even these ingredients are also find place in Ayurv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learly an Ayurvedic medicine and the appellant have correctly classified the goods. It is his submission that merely because some of the ingredients which are other than active ingredients like preservatives, excipients, binding agent carriers or vehicle or fillers etc., even not prescribed in Ayurvedic text would not render the product P or P medicament (other than Ayurvedic medicament) classifiable under said heading 3003.10. Only active ingredient should be Ayurvedic which is not in dispute in the present case. He submits that on this fact, it is a settled legal position that the product is classified under ayurvedic medicament. In support he placed Reliance on the following judgments. Amrutanjan Ltd. 1995 (77) ELT 500 (SC) Nat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (other than Ayurvedic Medicament) is that the appellant have used some ingredients such as Boric acid, Lanoline Anhydrous, White Soft Paraffin, Essence of Jasmine, Salicyclic Acid, and Bees wax which are not the Ayurvedic ingredients, therefore the product is not manufactured with all the Ayurvedic ingredients. We find that in order to classify a product as Ayurvedic medicament, there is no criteria or conditions provided under the Central Excise Tariff Act, however on this issue much water has flown in various judgment delivered by the Hon ble Supreme Court which are cited Supra by the appellant in their submissions. From the analysis of all the judgments, we are of the prima facie view that to classify medicament as Ayurvedic medicament, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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