2003 (10) TMI 436

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....r the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein are engaged in the manufacture of P.P. Ayurvedic medicament falling under Chapter sub-heading No. 3003.30 of Schedule to the Central Excise Tariff Act, 1985 and availing exemption from payment of Central Excise duty thereon in terms of Notification No. 32/89-C.E., dated 1-3-1989 as amended by Notificati....

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....f the extended period of limitation; hence this appeal. 2. We have heard both sides. We find that during the period in dispute the appellants had filed declarations describing the process of manufacture of their final product vis. P.P. medicaments. The manufacturing process has not been found to be incorrect and has been accepted after verification by the Range officer. The relevant parts of....

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....for the medicines in which we market our various products chiefly either one of the processes or more than one of them in the combination are used to prepare various products.         (1) Grinding : The materials are converted in the desired nature powder it may be course of fine.         (2) Ghana/Quatha/Kasjaua Herbal mate....