2023 (9) TMI 567

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....&P medicament (other than medicament) classifiable under 3003.39 to the first schedule to the Central Excise Tariff 1985. 2. Shri Shailesh P. Sheth, learned Counsel appearing on behalf of the appellant submits that the product is manufactured out of Ayurvedic ingredients which are specified in Ayurveda Grantha. The product is sold as Ayurvedic medicine. The Drug Authority has given license to these medicines as Ayurvedic medicine that the goods are marketed as Ayurvedic medicine, therefore, the product is clearly an Ayurvedic medicine and the appellant have correctly classified the goods. It is his submission that merely because some of the ingredients which are other than active ingredients like preservatives, excipients, binding agent ....

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....hich is the sole basis of department to classify the product as other than Ayurvedic medicine, are also find place in Ayurvedic Grantha, therefore, on that ground, it cannot be decided that product is not Ayurvedic medicine. 3. Shri R.K. Agarwal, learned Superintendent (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that entire case of the department for classifying the medicament under P or P medicament (other than Ayurvedic Medicament) is that the appellant have used some ingredients such as Boric acid, Lanoline Anhydrous, White Soft Paraffin, Essence of Jasmine, Salicyclic Acid, and Bees wax ....