TaxTMI 
TaxTMI 
2009 (2) TMI 217
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....reparations under heading 33.04 (SH 3304.00) of the said Schedule, in the manner done by the original authority which had also demanded duty from the assessee for the period of dispute by denying them the benefit of Notification No. 140/83-CE on the ground that the goods had been cleared under another person's brand name. The assessee succeeded in their appeal before the Commissioner (Appeals) on both the issues, one relating to classification and the other to exemption from payment of duty. Hence this appeal of the Revenue. 2. The products in question are "Lexus-International", "Lexus-Red Roses" and "Rishiraj ayurvedic medicated powder". The assessee's submissions before the lower appellate authority were (a) that the products contained v....
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....ion was required from a medical practitioner for using their products (ii) no dosages were prescribed for using these goods and (iii) any person could use them on his/her own at any time. These are not characteristic of medicines. (d) The chemical test report on samples of "Lexus-International" and "Lexus-Red Roses" indicated that the products could only be classified under heading 33.04. The report said: "Sample is in the form of white powder mainly composed of talc with zinc oxide and small amount of perfume; products are for care of skin and having the composition of talcum powder". (e) The products could be classified only under heading 33.04 in terms of Notes 2 and 5 to Chapter 33 of the CETA Schedule and would stand excluded from Ch....
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....worm-affected patients treated with the two "Lexus" products were also produced. Write-up on each of the ingredients viz. jasat bhasma (zinc oxide), khas (khaskhas grass) and zandu (marigold) was also submitted, each write-up containing references to books as data sources. The write-up on 'jasat bhasma' claimed this item to be anti-bacterial and useful for skin diseases such as "Vicharchika Rog". The write-up on 'khas' claimed this item to be a cooling agent and useful for the skin disease "Visarp Rog". The write-up on 'marigold' described this item as anti-inflammatory, antiseptic etc. and also stated that it was useful for treating "athelet's foot" and minor burns and cuts. Counsel pointed out that all these evidentiary materials were dul....
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....opposed the reliance placed on the chemical test report by submitting that the Chemical Analyst has no role in the classification of the goods. The main plea made by the learned counsel for the assessee is that the Revenue has failed to discharge its burden successfully to classify the goods under heading 33.04. We find that the lower appellate authority took into account documentary evidence adduced bv the assessee to show that all the products were of medicinal value and that the same were prescribed by ayurvedic physicians. These documents include clinical report on the products, viz. "Lexus-International" and "Lexus-Red Roses" used on trial basis on people afflicted by ring worms. The clinical study was undertaken by agencies such as R.....