2006 (12) TMI 24

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....medicaments other than those medicines which are exclusively Ayurvedic......, attracting duty at the rate of 15% for certain period and 16% thereafter, as contended by the Revenue. The period in dispute is December 1996 to February 2000. 2.According to the Revenue the assessee has wrongly claimed the product as Ayurvedic Medicine for the reason that the product owed its origin to Chinese traditional medicine, and the formulations, brand name, logo, product goodwill etc. had been received under licence from M/s. Haw Par Healthcare Ltd. Singapore for exclusive manufacture, marketing and sale in India. The Singapore company is also the proprietary owner of the goods and in their official website, containing brief history of the beginning an....

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.... in the first schedule to the Drugs and Cosmetics Act, 1940. In fact, the ingredients are mentioned in such authoritative texts/books. The ingredients are Kapoor, Pudina Tail, Lavang Tail, Dalchini Tail, Kjuput Tail, as seen from the declaration furnished by the Respondents to the FDA authorities for manufacture under Ayurvedic licence and the ingredients find mention in authoritative texts like Sar Siddhi-Siddha Prayoga, Bhavaprakash Nighantu, Chunekar Commentary etc. All the ingredients are natural products or extracted from natural products. The allegations in the notice that the product has not been manufactured using formula prescribed in authoritative text is ill founded, in the light of the Larger Bench decision in the case of Himtaj....