1999 (8) TMI 827

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....r : P.C. Jain, Vice President]. -  Brief facts relevant for disposal of this appeal are that the appellants herein are engaged, inter alia, in manufacture of two products, namely (i) Nenmeni Snana Choornam, and, (ii) Oushadha Thali. Contention of the appellants is that both the aforesaid products are Ayurvedic Medicines falling under Tariff sub-heading 3003.30 and are exempted by Notificatio....

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....ants herein have relied basically on three types of evidences - (i) Certificate from State Drug Controller; (ii) Certificates from various Ayurvedic Doctors; (iii) Certificates from some consumers. 3. We observe that the adjudicating officer instead of discussing the effect and counter-effect of the evidences relied upon by the two sides has jumped to a conclusion in the impugned order to th....