2000 (11) TMI 155

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....stant Collector and directed the appellant to permit the respondent to clear their entire consignment of "Kafbin" from their factory without any let or hindrance and without imposition of any excise duty until, of course the time, if ever, the exemption is withdrawn, or the petitioner happens to change the constitution of "Kafbin" so as to render it non-Ayurvedic. 2.Aggrieved against this order the present appeal has been preferred by the appellant. The brief facts which are necessary for the disposal of the appeal are that the Assistant Collector, Central Excise by its order dated 23-6-1993 disallowed the claim for exemption for the cough syrup "Kafbin" claimed by the petitioner to be an Ayurvedic medicine. Under Tariff Item No. 3003.10 o....

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....reparation and held that the present Ayurvedic preparation is not exigible to tariff. The approach of the learned Single Judge was not correct. He should not have interfered and better have left the matter to the Appellate Authority to adjudicate specialy where such disputed questions are involved in the matter. However, now the controversy has been resolved by the Board of Taxes and clarified the position by issuing circular wherein this question was examined by the Board and the Board held : Having regard to"4. the above, the Board is of the view that the benefit of exemption under S. No. 3 of Notification No. 75/94-C.E. should not be denied to Ayurvedic medicines if they are manufactured in accordance with the formulae prescribed in the....