2018 (1) TMI 707

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....ppellant. Shri HC. Saini, Authorized Representative (DR) - for the Respondent. ORDER Per. B. Ravichandran                 The appeal is against order dated 23/11/2015 of Commissioner of Central Excise, Delhi - I. The appellants are engaged in the manufacture Ayurvedic medicinal product and claimed classification....

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....ever be called as perfumes or toilet waters. The exclusion made under Note 1 of Chapter 30 has no application to the facts of the present case. The said exclusion talks about aqueous solutions or the solution of essential oil suitable for medicinal use. The products which are manufactured and sold by the appellants are not simple aqueous solutions. They are made with specifications and as per Ayur....

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....r Ayurvedic classical medicine or essence of Ayurveda. Each one of the product has got specific usage, dosage and is apparently intended for certain cure or relief in human body. It is apparently clear that these cannot be simply categorized as perfumes and toilet waters. Even for ark gulab, we note that the usage and benefits indicated in the label shows that these are used for burning sensation,....

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....ts of the present case. The Tribunal examined the scope of exclusion in terms of Chapter Note 1 (c) (d) of Chapter 30 and considering that formulation of the product as well as the evidence of marketing as medicine which was held that the product cannot be classified under Chapter 33. 5. We note that even the products which are based on distillates further formulation as per prescribed dosages ....