2003 (4) TMI 101

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....t per : S.N. Variava, (J)]. - This appeal is against the judgment dt. 19th May 2000 passed by Customs, Excise and Gold (Control) Appellate Tribunal, Calcutta. 2.Briefly stated the facts are as follows : The Respondents are manufacturing a product known as "Himtaj oil'. The Respondents filed a classification list classifying "Himtaj oil" as Ayurvedic medicine under sub-heading 3003.30. A show....

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....ssified this oil as an Ayurvedic product which relieved pain in headaches and migraine and also provided relief against dandruff. (d)        A report prepared by the Range Officer, based on market inquiries conducted by him with dealers, wholesalers, retailers, customers, chemists and druggist, which showed that all treated "Himtaj oil" as an Ayurvedic Medicam....

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....o evidence to show that the common man used the product as a medicine. 4.Against the Order dated 10th July 1997 the Respondents filed an Appeal to CEGAT. By the impugned order CEGAT has allowed the Appeal. Hence this Appeal by the Revenue. 5.At the stage it must be mentioned that in this Civil Appeal the question of classification relates to "Himtaj oil". On board along with this Appeal were....

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....hat ordinarily a medicine would be prescribed by medical practitioner and would be used for a limited time and not every-day unless it was so prescribed to deal with a specific disease like diabetes. On this basis it was held that the product in question namely "Dant Manjan Lal" (tooth powder) was not a medicine. 6.We have today, by a separate judgment, negatived the submissions of the Revenue ....