TaxTMI 
TaxTMI 
TaxTMI 
1995 (3) TMI 109
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....eals the short question arising for consideration is whether Dant Manjan Lal manufactured by the appellant-Company falls within the meaning of an Ayurvedic Medicine to qualify for exemption from payment of excise duty under Notification No. 62/78-C.E., dated 1st March, 1978 issued in exercise of power conferred by Rule 8(1) of the Central Excise Rules, 1944. The relevant entry introduced by amendm....
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....The ingredients for the product in question are stated to be Geru (red earth) to the extent of 70% which is stated to have a cooling quality but the Tribunal noticed that it is largely used as a filler or colouring agent and is not described as a medicine in common parlance. After going through the various texts, the definition of `drug' under the Drugs & Cosmetics Act, 1940 and Ayurvedic Books as....
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....be had to the scientific and technical meaning of the terms and expressions used but to their popular meaning, that is to say, the meaning attached to them by those using the product. It is for this reason that the Tribunal came to the conclusion that scientific and technical meanings would not advance the case of the appellants if the same runs counter to how the product is understood in popular ....
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....s in concluding that the product in question was not a medicinal preparation (`Ayurvedic') and, therefore, the appellant was not entitled to the benefit of the exemption notification. Having heard the learned counsel at length and having perused the line of reasoning adopted by the Tribunal with which we are in general agreement, we see no reason to interfere with the conclusion reached by the Tri....