9911796707
TMI Blog2023 (9) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... ssifiable under 3003.39 to the first schedule to the Central Excise Tariff 1985. 2. Shri Shailesh P. Sheth, learned Counsel appearing on behalf of the appellant submits that the product is manufactured out of Ayurvedic ingredients which are specified in Ayurveda Grantha. The product is sold as Ayurvedic medicine. The Drug Authority has given license to these medicines as Ayurvedic medicine that the goods are marketed as Ayurvedic medicine, therefore, the product is clearly 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dic Grantha, therefore, on that ground, it cannot be decided that product is not Ayurvedic medicine. 3. Shri R.K. Agarwal, learned Superintendent (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that entire case of the department for classifying the medicament under P or P medicament (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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edients are also find place in Ayurvedic, this fact is also not examined properly by the adjudicating authority. Since the entire case of the department is based on the contention that some of the ingredients which as per the appellant are non-active ingredient are other than Ayurvedic, the details of ingredients whether they are active or non-active and whether they are also covered under Ayurvedic authoritative books is very important to examine. We are therefore of the considered view that the matter needs to be reconsidered in the light of the above observation and also by considering the various Supreme Court judgments0 cited by the appellant. Accordingly, we set aside the impugned order and remand the matter to the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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