2010 (5) TMI 295

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ajan, Advocate and R.J. Pillai, Consultant, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides at length. The appellants are manufacturing the product "Nivaran 90 Herbal Cough Syrup", which they have claimed to be an Ayurvedic medicine entitled for exemption from excise duty. The impugned orders have held the produc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Act, 1944 or the Central Excise Tariff Act, 1985, the common parlance test would have to be resorted to find out whether a medicine is treated as an Ayurvedic medicine by the public. (b) That it is necessary that the ingredients of Ayurvedic Medicine should be mentioned in authoritative books on Ayurvedic Medicines." 3. It has been further held in the case of Amrutanjan Ltd. v. CCE - 1995 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the impugned goods cannot be considered as Ayurvedic medicine nor can the same be extended exemption from excise duty. 5. As regards the contention regarding the demand being time barred in the first case, we find that the appellants have not disclosed all the ingredients (and particularly the ingredients not specified in the ayurvedic texts) to the departmental authorities. Hence, the charge....