TMI Blog2002 (8) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... er and accordingly, appeal was taken for regular hearing with the consent of both sides. 3. Shri G. Shiv Das appearing for the appellants submits that this matter is coming before the Tribunal for a second time. The impugned order has been passed by the Commissioner as a consequence to the order dated 2-8-99 passed by the Tribunal remanding the matter to the Commissioner for re-consideration of the issue. He said that the dispute is in respect of classification of the products viz 'Nenmeni Snana Choornam' and 'Ousadha Thali'. Whether they are classifiable as Ayurvedic medicines under Chapter heading 3003.30, which are exempted from payment of duty, as claimed by the party or under Chapter headings 3307.30 and 3305.90 respectively as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of goods in question are indicated in the Ayurvedic books and therefore the test is satisfied. Nevertheless, he proceeded to determine the classification of the product under different heading other than 3003.30 as claimed by the party on the ground that item was not manufactured as per the formula prescribed in the Ayurvedic Text Books. He said that the item is classifiable under Heading 3003.30 as an Ayurvedic medicine though not manufactured exclusively in accordance with the formula prescribed in such books and sold under name specified therein as it was held by the Larger Bench of the Tribunal in the case of Himtaj Ayurvedic Udyog Kendra v. CCE, Allahabad reported 2002 (139) E.L.T. 610 (T - LB). 4. He submitted that as regards the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examined whether the products conform to the above guidelines prescribed by the Hon'ble Supreme Court. The Assessee has produced certificates from a few ayurvedic medical practitioners to the effect that they have prescribed the products for curing skin ailments. They have also produced letters from certain customers indicating that they use the products for cure of skin ailments. But it is a fact that the products can be purchased from the market without the prescription of a medical practitioner and no time limit for use is indicated on the package of the products or in the pamphlet containing indication for use. The products are available in general stores also. The marketing and advertising agency of the assessee viz Sudha Herbal Produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edic text books though they were having same ingredients as mentioned in the ayurvedic text books. This view is no longer good in view of the decision of the Larger Bench of the Tribunal in the case of Himtaj (supra), wherein it was clearly held that there should also be ayurvedic medicaments which are manufactured in accordance with the formula of the manufacturer and still can be considered as medicaments classifiable under Chapter heading 3003.30 and are exempt from payment of duty. It was also observed in that case, the product of the appellant having ingredients exclusively mentioned in the authoritative books but manufactured in accordance with the formulation of the manufacturer and sold in the brand name of himtaj oil is an ayurvedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the word 'only' has been used in respect of the ingredients of the product and the preservative items in a particular product cannot be treated as active ingredients. Consequently we hold that the product of the petitioner is an Ayurvedic preparation and has rightly been classified by the Assistant Collector under Item 3003.30 of the Central Excise Tariff." 8. We are also not convinced with arguments advanced on behalf of the Revenue that at best it can be considered as an ayurvedic product and not an ayurvedic medicine. We do not find any distinction between ayurvedic product and ayurvedic medicine while classifying the item. The terms 'Ayurveda' refers to Veda of Ayur. Ayur means 'life' and Veda means 'knowledge'. In other words, ' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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