2000 (5) TMI 319

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....ondent. [Order per : Jyoti Balasundaram, Member (J)]. - The Revenue is aggrieved by the order of the Collector of Central Excise (Appeals) who has accepted the respondents claim for classification of the product 'Stamifort Supreme Capsules' as Ayurvedic medicament under CET sub-heading 3003.30 chargeable to nil rate of duty. According to the Revenue, the product falls for classification under ....

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....hedule". In the First Schedule, 54 books have been enumerated as Authoritative Ayurvedic texts. The respondents have admitted that the product in dispute contains one ingredient viz. 'Jumbedust' which is Unani in addition to Ayurvedic ingredient. They have also stated that it is not manufactured exclusively in accordance with a formula described in Authoritative books of Ayurvedic medicines but ha....