9911796707
TMI Blog2007 (3) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... f the products manufactured by it, that is, Mahachandanadi Tel, Stimulex Capsules/Tablets, Castor Oil/Erand Oil, the respondent claimed classification under Tariff Items Nos. 3303.31, 3001.39 and 3003.31 respectively. The Department, appellant herein, being of the opinion that the respondent had wrongly classified the items manufactured by it, issued show cause notice as to why the goods should no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for short 'the Tribunal'. The Tribunal accepted the appeals, set aside the Order-in-Original as well as the order of the Commissioner (Appeals) and held that Mahachandanadi Tel, Stimulex Capsules/Tablets, Castor Oil were classifiable under headings claimed by the respondent assessee. 3.Aggrieved against the order passed by the Tribunal, the Revenue has filed the present appeal. At the time of adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no dispute between the parties that the product is a8. medicament. The only dispute is whether it is ayurvedic or other than ayurvedic. The records clearly show that the item is ayurvedic. It cannot be classified under 3003.20, because that entry is for "medicaments other than those which are exclusively used in Ayurvedic". The classification ordered is contrary to the terms of the headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the respondent had manufactured the Castor Oil (Erand Tel) as per the original ayurvedic text books. 5.In our view, the Tribunal should have referred to the original texts and recorded the reasons in support of its finding that the 'Castor Oil (Erand Tel)' manufactured by the respondent was ayurvedic medicament and, therefore, it should fall under Tariff Item No. 3003.31. In other words, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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