2015 (10) TMI 139

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....titions are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner (Appeals). 2. After hearing both the sides, we find that the dispute relates to the classification of the appellant's product i.e. Hair Oil, Face pack, hair oil for dandruff. Whereas the appellants have classified the same as Ayurvedic preparations falling under Chapter 30 attracting lesser rate of duty, Revenue has classified the same as Cosmetic falling under Chapter 33 of the Central Excise Tariff Act, attracting the higher rate of duty. As such total of around Rs. 17,00,000/- (Rupees Seventeen Lakhs) stand confirmed against the applicant, as duty of excise along with confirmation of interest and imposition of penaltie....

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....ionally. 6. After hearing the learned DR, who has reiterated the reasoning adopted by the lower authority, we find that while dealing with the disputed issue, the Hon'ble Supreme Court in the case of Puma Ayurvedic Herbal (P) Ltd. has observed that it has to be seen that how the common man understands the product in question and whether the ingredients used in the product stand mentioned in the authoritative text books of Ayurveda and as to whether the goods have been manufactured under Drug Controllers licence. 7. We find that the lower authorities have not disputed the appellant's stand that they have a Drug licence from the Drug Controller to manufacture the goods in question and the ingredients also find place in the ancient A....