Ayurvedic medicine classification upheld for Amrutanjan Pain Balm after binding Supreme Court ruling on tariff heading.

Amrutanjan Pain Balm was held classifiable as an ayurvedic medicine under sub-heading 3003.30 because the same product, in relation to the same assessee, had already been classified that way by the Supreme Court. The earlier Tribunal view placing it under sub-heading 3003.10 had been reversed, and the binding Supreme Court ruling controlled the present classification dispute. The appeal was allowed with consequential reliefs.

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Issues: Whether Amrutanjan Pain Balm was classifiable as an ayurvedic medicine under sub-heading 3003.30 or under sub-heading 3003.10.

Analysis: The product in dispute was the same product earlier considered in prior proceedings. The appellate authority had followed an earlier Tribunal decision classifying it under sub-heading 3003.10, but that view had since been reversed by the Supreme Court. The Supreme Court had classified the same product, in relation to the same appellant, under sub-heading 3003.30, and that binding decision governed the present appeal.

Conclusion: The product is classifiable under sub-heading 3003.30. The appeal is allowed with consequential reliefs.

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