TaxTMI 
TaxTMI 
2015 (4) TMI 732
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.... and Plethico Khalo G Aam/ imli etc., and were classifying the same as ayurvedic medicines under sub heading 30049011 and were discharging the duty liability on this basis. 1.2 The period of dispute in this case is from April 2004 to March 2007 and April 2007 to October 2008. Each tablet of the product Actifresh contains 0.378% of the active ingredient Pudina ark and Nilgiri oil and the remaining contents is sucrose and liquid Glucose. In case of plethico byte , each tablet contains 0.10% of the active ingredient mulethi and the remaining contents are sucrose and liquid glucose and the very small quantity of citric acid orange flavor and sunset yellow colour. In case of product travisil , each unit of 3 grm contains 0.23 mg o....
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....CNs were dropped. The Assistant Commissioner, accordingly, held that the products, in question, are ayurvedic medicines classifiable under sub-heading 30049011 of the tariff. 1.2 The above order of the Assistant Commissioner was reviewed by the Commissioner and accordingly he was directed to file appeal before Commissioner (Appeals) under section 35E(2) read with section 35E(4) of the Central Excise Act 1944. These reviewed appeals were decided by the Commissioner (Appeals) vide order in appeal dated 19.11.2009 by which the Revenue s appeal were dismissed. Against this order of the Commissioner (Appeals), this appeal has been filed. In respect of the Revenue s appeal, the respondent has file a memorandum of cross objection registered as ....
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....on, and that these products are neither prescribed by any Vaidya/ Doctor nor a products indicate any doses for any limited time and hence the same do not merit classification as ayurvedic medicine. He also pleaded that though the apex court in its judgment in the case of Warner Hindustan Ltd. vs Collector of Central Excise reported in 1999 (113) ELT-24(SC) has set aside the tribunal s order reported in 1989 (42) ELT 33, the apex court has not overruled the Tribunal s decision on the merits of the case but on the ground that the Tribunal had classified the products as confectionery on the plea taken for the first time and that the apex court has given an option to the excise authorities that they can issue fresh notice as to why the product ....
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....sil Lozenges are marketed as cure for sore throat. Each tablet of plethico mint besides the sugar/ glucose based contains 0.15 mg of pudina ark. According to the Department, all these products are sugar confectionery falling under heading 1704 of the central excise tariff while according to assessee (respondent) these products are ayruvedic medicines classifiable under sub-heading 300400 of the tariff. 6. The SCN has been basically issued on the basis of the judgment of Larger Bench of the Tribunal in the case of Warner Hindustan Ltd. vs CCE (supra), wherein it was held that ice mint tablets with the base of sugar and containing menthol are not ayurvedic medicines falling under chapter 30, but are sugar confectionery falling under headin....
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....stilles or cough drops which contain substances having medicinal properties, other flavoring agents, fall in chapter 30, provided that the proportions of those substances in each pastilles or drop is such that they are thereby giving therapeutic or prophylactic uses. In our view the classifications of the products, in question, must be decided on basis of the above mentioned HSN explanatory notes. 8. Each table of Actifresh consists of 1495 mg of sucrose and 990.30 mg of liquid glucose and active ingredient is 4.8 mg of pudina ark and 3.90mg of nilgiri oil which is nothing but eucalyptus oil. In view of the HSN explanatory notes mentioned above, actifresh would be classifiable as sugar confectionery under heading 1704, as the ingredie....
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....percentage of active ingredients in a product is less it does not mean that the product is not medicament, as generally, the percentage or doses of the medicament will be such as can be absorbed by the human body and the medicament would necessarily be covered by fillers/vehicles in order to make the product useable. In this judgment, the apex court held that the main criteria for determining classification is normally the use it is put to by the customers who use it and for classification of a product as a medicament it is not necessary that the same should be sold against the Doctors prescription. Applying the above criteria, we are of the view that the product plethico byte containing mulethi and travisile lozenges , which are marketed b....