2004 (8) TMI 473

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....Water, claiming the classification under 3003.39 of Tariff and started clearing the product at a rate of 8% ad valorem as applicable under that heading. The differential duty of 10% i.e. rate difference between 3003.10. & 3003.30 was directed to be paid vide letter dated 18-3-1998 by the Superintendent along with direction of further clearance to be made under 3003.10 duty rate. A show cause notice dated 15-5-1998 was issued demanding duty differential from 1-1-1998 to 30-4-1998 along with penalty and interest proposal under 3003.10, same was confirmed. Commissioner (Appeals) upheld the order of the lower authority. Hence the appeal. 2. CCE (Appeals) has found - (a)     the product consist of only 2 ingredient....

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....urvedic formula of India and India Material Medica, however, that was not held to be reason to accept the claim of product to be an Ayurvedic preparation. (f)      On food & Drug Administrations, approvals he found that the Annexure to licence issued by Joint Commissioner (Pune) Division only showed two ingredients namely Sarjakakshra and Satapuship Tel and white Sugar and since no evidence was produced to show that full disclosure has been made to that Administration FDA, the plea of the appellants on the score was not accepted. 3. After hearing both sides and considering the material, it is found - (a)     The entity under consideration for classification is consisting of- (i)&....

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....tanding, the entities herein would merit classification only under 3003.30 of the Schedule. (b)     Following the law laid down by the Apex Court in the case of Amrutanjan Ltd. [1995 (77) E.L.T. 500 (S.C.)], no reason can be found to deny the ingredient to be not Ayurvedic, merely because the same known as sodium bicarbonate to western science. The Larger Bench of the Tribunal in case of Himtaj Ayurvedic Udyog Kendra - 2002 (139) E.L.T. 610 (Tri. - LB) for overruling the proposition that formula not known to Ayurveda, on percentage of ingredients, we follow the decision of Panama Chemicals Work [1992 (62) E.L.T. 241 (M.P.)] to hold the percentage findings of Active ingredients, is not material for classification and S....