2005 (5) TMI 148

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....ir, Member (T)]. - These three appeals are directed against classification decisions in regard to the following three items : (i)    Mahachandanadi Tail (ii)   Castor (Erand) Oil (iii)  Stimulex Capsules/Tablet 2. We have perused the records and heard both sides. We take up the disputed classifications item wise. (i) MAHACHANDANADI TEL 3. The heading....

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....re res integra in view of the Apex Court judgment in the appellant's own case in regard to the classification of 'Dabur Lal Tel [2005 (182) E.L.T. 290 (S.C.)]. 5. As against the above submissions on behalf of the appellant, the learned DR has mentioned that incidental therapeutic value would not take a cosmetic out of its classification under Heading 33.04. 6. We find merit in the contention....

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....ients) is appropriate. Learned Counsel has pointed out that entry under Heading 3003.20 cannot be attracted at all since that heading specifically excludes ayurvedic medicine. 8. There is no dispute between the parties that the product is a medicament. The only dispute is whether it is ayurvedic or other than ayurvedic. The records clearly show that the item is ayurvedic. It cannot be classifie....

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....ned Counsel took us specifically to the medicinal properties of the ingredients Ashwagandha, Shilajit, Lavang, Bala Gokshur Musali safed, Kanuch Beej, Kesar, Jaiphal, Akarkara, Suddha Kuchila, Shital Chini, Elasichi satva, Sunthi Satva and explained that these are well known Ayurvedic items.The Counsel also relied on the classification order of the Tribunal [C.C.E. v. Shree Baidyanath Ayurvedic Ke....