1998 (8) TMI 164

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....0 as perfumed hair oil, as approved by the Central Excise authorities. 2. We have heard Shri J.S. Agarwal, learned Advocate and Shri A.K. Madan, learned SDR. 3. The appellants obtained a drug licence from the State Drug Controller of Bihar on 11-10-1982 and filed a classification list classifying this product under Tariff Item 68 of the Schedule to the Central Excise Tariff. The list was approved under Tariff Item 68 by the Assistant Collector vide his order dated 27-8-1983, but the benefit of exemption to bulk drugs under Notification 234/82-C.E., dated 1-11-1982 was denied. The benefit of this Notification was extended by the Collector (Appeals) vide his order dated 9-1-1984, on an appeal filed by the assessee. The appeal ....

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....ty in the impugned order has confirmed the approval of the classification list under CET sub-heading 3305.10; hence this appeal. 5. The composition of the product is as follows : Ghrit Kumari Gulab Phool Mulethi Sweat Chandan Ambla Chairaitta Ratan Jot Loh Churan Praksheprdraya Chandan Tel Khas Tel Til Tel Rusi TEL According to the appellants, it is prepared by Ayurvedic Tel Nirman according to ayurvedic formula. However, the appellants have not substantiated their contention that the product is prepared according to ayurvedic formula. In fact, the entire argument before us proceeded on the basis that there was no requirement of preparation according to ayurvedic formula. It is seen from the Tr....

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....plication of the criteria in Sec. 3(a) of the Drugs & Cosmetics Act, 1940 and hence classifiable as P or P medicine under CET sub-heading 3003.10 and not under CET sub-heading 3003.30. 5.2 Reliance placed by the appellants on the Tribunal's order in the case of CCE, Bombay II v. Maneesh Pharmaceuticals P. Ltd. reported in 1998 (97) E.L.T. 152 does not advance their case - the Tribunal held that although the formula for preparation of "Softovac", a medicament, in which the husk of isafgol is the major ingredient as such was not described in any text placed before the Bench, the relationship of the various ingredients with each other has been narrated therein and suggestion has been made for use of a particular ingredient to re- duce ....