https://www.taxtmi.com/caselaws?id=47588 Criminal complaints for alleged excise-duty evasion were sustained because the record disclosed prima facie material that the product was not shown to be an ayurvedic preparation. The court noted that the distinction between ayurvedic and synthetic composition had to be tested against inspection materials, the chemical examiner's report, and supplier statements, which indicated the presence and purchase of synthetic raw materials in the manufacturing premises. The common-parlance and ingredient-based precedent relied on by the petitioners was treated as inapplicable on these facts, and the complaints and memo of evidence were found sufficient to proceed to trial. en-us Tue, 29 Mar 2005 00:00:00 +0530 Thu, 29 Jul 2010 16:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47588 Criminal complaints for alleged excise-duty evasion were sustained because the record disclosed prima facie material that the product was not shown to be an ayurvedic preparation. The court noted that the distinction between ayurvedic and synthetic composition had to be tested against inspection materials, the chemical examiner's report, and supplier statements, which indicated the presence and purchase of synthetic raw materials in the manufacturing premises. The common-parlance and ingredient-based precedent relied on by the petitioners was treated as inapplicable on these facts, and the complaints and memo of evidence were found sufficient to proceed to trial. Case-Laws Central Excise Tue, 29 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47588