TMI Blog2005 (5) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... inst classification decisions in regard to the following three items : (i) Mahachandanadi Tail (ii) Castor (Erand) Oil (iii) Stimulex Capsules/Tablet 2. We have perused the records and heard both sides. We take up the disputed classifications item wise. (i) MAHACHANDANADI TEL 3. The heading claimed by the appellant is 3003.31. The Revenue has classified this item under Heading 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e classification of 'Dabur Lal Tel [2005 (182) E.L.T. 290 (S.C.)]. 5. As against the above submissions on behalf of the appellant, the learned DR has mentioned that incidental therapeutic value would not take a cosmetic out of its classification under Heading 33.04. 6. We find merit in the contention of the assessee. The item is specifically mentioned in the ayurvedic pharmacopoepia. It is exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attracted at all since that heading specifically excludes ayurvedic medicine. 8. There is no dispute between the parties that the product is a 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 use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, Lavang, Bala Gokshur Musali safed, Kanuch Beej, Kesar, Jaiphal, Akarkara, Suddha Kuchila, Shital Chini, Elasichi satva, Sunthi Satva and explained that these are well known Ayurvedic items.The Counsel also relied on the classification order of the Tribunal [C.C.E. v. Shree Baidyanath Ayurvedic Kendra - 2003 (156) E.L.T. 793] in the case of a similar product namely, Vita Ex gold, that it is clas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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