2003 (7) TMI 362

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant. S/Shri Vivek Kohli and Abhesh Jain, Advocates, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Revenue filed these appeals against the order-in-appeal passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) held that Vita Ex-Gold and Rheumartho Gold are P & P ayurvedic medicines classifiable under Heading 3003.39 of the Central Excise Tariff. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Drugs and Cosmetics Act, 1940. Appellants also relied upon the decision of the Tribunal in the case of M/s. Himtaj Ayurvedic Udyog Kendra v. CCE reported in 2002 (139) E.L.T. 610, which is upheld by the Hon'ble Supreme Court reported as 2003 (154) E.L.T. 323. 5. We find that the only dispute in this case whether the goods, in question, are P & P ayurvedic medicines or not. The revenue is n....