https://www.taxtmi.com/caselaws?id=96257 The appellate tribunal held that 'Himtaj Oil' should be classified as an Ayurvedic Medicament under heading 3003.30 of the Central Excise Tariff Act, 1985. The tribunal found that the Assistant Commissioner's classification was supported by valid evidence, including a drug license, expert reports, and previous judicial decisions. The tribunal emphasized the importance of market perception and upheld the original classification, overturning the decision of the Commissioner (Appeals) and granting relief to the appellants. en-us Fri, 19 May 2000 00:00:00 +0530 Tue, 20 Dec 2011 13:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96257 The appellate tribunal held that 'Himtaj Oil' should be classified as an Ayurvedic Medicament under heading 3003.30 of the Central Excise Tariff Act, 1985. The tribunal found that the Assistant Commissioner's classification was supported by valid evidence, including a drug license, expert reports, and previous judicial decisions. The tribunal emphasized the importance of market perception and upheld the original classification, overturning the decision of the Commissioner (Appeals) and granting relief to the appellants. Case-Laws Central Excise Fri, 19 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96257