2013 (6) TMI 612

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.... H K Thakur: This is stay application is filed by the appellant in appeal No. E/10218/12 with respect to the OIA No. CCEA-SRI-II/SSP 85/U/S/35A (3) dt. 26/10/2012 passed by Commr. (A), Surat-II. The issue involved is whether applicant's product "sensur Rubefacient & Herbyl Skin Ointment" is classified under 3003.39 of CETA 1985 as Ayurvedic Medicine claimed by the appellant or under 3003.10 of ....

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.... Products vs. CCE [2003 (158) ELT 257 (SC)]    (iii) Medoplarm vs. CCE [2005 (189) ELT 33 (Tri.)]    (iv) Himani Ltd. vs CCT [2011(263) ELT 335 (ALL)] In view of the above judgments it was argued that their are products like B-Tex Super ointment, Softheel ointment, B-Tex white ointment, Scabitex ointment etc which are marketed as ayrvedic medicaments and accordingly th....

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.... are of synthetic origin. Appellant has claimed that the chemicals said to be allopathic by the revenue infact has plant origin and have been mentioned in the Ayurvedic texts. Appellant, inter-alia, has relied upon Allahabad High Court's order in the case of Himani Ltd. Vs. Commn. of Commercial Taxes [2011 (263) ELT 335 (ALL). Wherein it has been, inter-alia, held by the high court that liquid par....

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....t even though some synthetic materials are naturally found available in the ayurvedic preparation manufactured by the petitioners, that will not make the herb to loose its ayurvedic character. What is to be noted here is that such synthetic materials found in the manufacturing premises of petitioners were not the extracts derivated from the Herbs; but only directly purchased synthetics as probabil....