2002 (4) TMI 405

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri V.L. Kumaran, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Revenue filed these appeals against the common order in appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that respondents are engaged in the manufacture of excise goods namely; "Hajmola Tablets" and clearing the same after classifying under sub-heading 3003.39....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the Revenue is that Hajmola Tablets is not a medicament under sub-heading 3003.39 of the Central Excise Tariff Act as it does not qualify the definition of medicament as provided under Chapter Note 3 of Chapter 30 of Central Excise Tariff Act. Hajmola Tablets does not treat the ailment or prevent disease. The Hajmola Tablets are known and taken orally as per label on the packages which describe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espect of Hajmola Candy which contains 25% active ingredients as per Ayurvedic texts and 75% sugar for taste are classifiable as Ayurvedic medicine under sub-heading 3003.30 of Central Excise Tariff Act. The Hajmola Tablets in question contains 75% active ingredients and ingredients are the same as of Hajmola Candy. The Revenue accepted the decision of the Tribunal in the case Hajmola Candy and no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....upra) and gave a finding that ingredients of Swad and Hajmola Candy is one and the same and held that Hajmola Candy which contains 25% active ingredients as per Ayurvedic Texts and 75% sugar for taste, are classifiable as Ayurvedic medicine under Chapter 30 of the Central Excise Tariff Act. The Revenue had not challenged the above decisions. The admitted facts of the present case are that the acti....