2005 (12) TMI 159

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a  Wadhwa, Member (J)]. - The dispute in the present appeal relates to classification of the appellant's product "Brahmi Oil Herbs & Brahmi Amla Oil Herbs". Whereas the appellants have claimed the classification under Heading 3003.30, as Ayurvedic Medicines with the benefit of exemption Notification Nos. 41/95-C.E. and 22/96-C.E., dated 14-6-95 and 1-4-96 respectively, Revenue has classified ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd cool. To the same effect are the certificates given by other experts. However, these have not been accepted by the authorities below on the ground that the specific name of the disease and duration of the course has not been indicated. As such, in the absence of a specific disease or disfunction in the human body and the specific use of the products in question for curing or preventing the same....