2001 (9) TMI 402

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....y. This affidavit is accompanied by a copy of the Fresh Certificate of Incorporation dated 5-5-2000 filed before the Registrar of Companies Rajasthan, Jaipur in which it is certified that the name of the company is changed with effect from this date from M/s. Dalmia Industries Ltd. to M/s. Bharatpur Nutritional Products Ltd. 2. In view of the evidence on record, the miscellaneous petition requesting for the change of the cause title as per the above request is allowed. 3. The facts of the case are that the appellants are manufacturing a product viz. Dil Herbal Mix 2. They classified the product under Chapter Heading 3003.39 claiming it as an Ayurvedic medicine subject to the duty @ 8% ad valorem. The Departmental authorities, ho....

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....aking agent and does not have any therapeutic value in the product under consideration. Therefore, it is contended that notwithstanding the presence of this compound in the product under consideration, it would not affect its quality and the classification as an Ayurvedic medicine subject to the corresponding rate of duty. In support of her contention, learned Counsel relies on the following case law: 1.       Panama Chemical Works v. Union of India - 1992 (62) E.L.T. 241 (MP) 2.       Dabur India Ltd. v. CCE, Meerut - 1994 (71) E.L.T. 1069 (Tribunal) As regards the financial position of the appellants, learned Counsel for the appellants submits that the case of the appellants i....