2007 (2) TMI 573

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....ral Excise Tariff as Ayurvedic medicine as claimed by the assessee. The Commissioner while taking into account the entire facts and circumstances of the case has accepted the assessee's stand that the goods are to be classified as Ayurvedic medicine and has dropped the proceedings against them. Hence, the present appeal. 2. After hearing learned SDR for the Revenue we find that the various submissions raised by the assessee stand summarized in the impugned order as follows :- "1.     Manufactured under Licence issued by Food & Drug (Control) Authorities. 2.       The Product Rootz Oil is manufactured with the use of Ayurvedic Herbs and Oil which are specified in the Text Books ....

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.....       The person who buys the product on the strength of prescription of Physicians/Doctors buys the product Rootz Oil as Medicament only. 8.       The product Rootz Oil is certified by the Physicians/Doctors as effective Ayurvedic Medicine for curing various diseases relating to Hair and Scalp. 9.       The product Rootz Oil is always being sold in Medical Stores only and dealt with as a Medicine only after adhering with the requirement of selling like Invoicing, Batch Nos., Date of Expiry etc. 10.     The label and carton of product Rootz Oil includes details as required under provisions of Section 96 of the Drugs and C....

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....find that the Revenue in their grounds of appeal has again reiterated the same stand that the product cannot be considered to be a medicine inasmuch as medicine is always prescribed fort a limited period to cure a particular disease. Further, there is no mention of dose or doses to be directed by the physician. As such they have contended that it cannot be held to be Ayurvedic medicine. 5. We find that all the above submissions were raised by the Revenue before the Tribunal in the case of Himtaj Ayurvedic Udyog Kendra and the same were not accepted by the Tribunal. Apart from the Larger Bench decision in the above case we also take note of the Hon'ble Supreme Court's decision in the case of Sharma Chemicals reported in 2003 (154) E.....