Ayurvedic medicine classification upheld for Softovac after Tribunal followed its earlier ruling on the same product and assessee.

Softovac was held to be classifiable as an ayurvedic medicine under Chapter sub-heading 3003 of the Central Excise Tariff Act, 1985. The Tribunal relied on its earlier order concerning the same assessee and the same product, where the commodity had already been treated as an ayurvedic preparation, and applied that ratio to the present classification dispute. Finding no infirmity in the Collector (Appeals)' order, it affirmed the classification and rejected the Revenue's challenge.

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Issues: Whether the product 'Softovac' was correctly classified as an ayurvedic medicine under Chapter sub-heading 3003 of the Central Excise Tariff Act, 1985.

Analysis: The product had already been examined in an earlier order involving the same assessee and the same commodity, where it was held to be an ayurvedic preparation. The Tribunal followed that ratio, found it directly applicable to the present case, and saw no infirmity in the order of the Collector (Appeals) classifying the product as ayurvedic medicine.

Conclusion: The classification as an ayurvedic medicine was upheld and the Revenue's appeal was rejected.

Final Conclusion: The impugned order confirming the product's classification stood affirmed, resulting in dismissal of the Revenue's challenge.

Ratio Decidendi: Where a product has already been classified on the same facts and on the same reasoning, that determination may be followed in a later case involving the identical product and assessee.

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