Customs, Excise and Gold Tribunal - Delhi
Commr. Of C. Ex. vs Shree Baidyanath Ayurved Bhavan on 17 July, 2003
Equivalent citations: 2003(156)ELT793(TRI-DEL)
ORDER
S.S. Kang, Member (J).
1. Revenue filed these appeals against the order-in- appeal passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) held that Vita Ex-Gold and Rheumartho Gold are P & P ayurvedic medicines classifiable under Heading 3003.39 of the Central Excise Tariff.
2. Heard both sides.
3. The contention of the revenue is that the goods, in question, contain added minerals, proteins, carbohydrates/metal, organic and inorganic substances and were taken to replace the physiological waste of tissues and provides nourishment and merit classification under sub-heading No. 3003.10 of the Central Excise Tariff. The product 'Vita Ex-Gold' is for stronger and sustained stamina and vitality and the other product 'Rheumartho Gold' is effective on arthritis and chronic joint pains.
4. The contention of the respondents is that the goods, in question, are manufactured out of the ingredients, which are described in authoritative Ayurvedic Text Book, namely, Ayurved Sara Sangrah and Siddha Bhaishayaya Manimala specified in First Schedule to the Drugs and Cosmetics Act, 1940. Appellants also relied upon the decision of the Tribunal in the case of Himtaj Ayurvedic Udyog Kendra v. CCE reported in 2002 (139) E.L.T. 610, which is upheld by the Hon'ble Supreme Court reported as 2003 (154) E.L.T. 323.
5. We find that the only dispute in this case whether the goods, in question, are P & P ayurvedic medicines or not. The revenue is not disputing that the goods, in question, are manufactured out of the ingredients mentioned in Ayurvedic Text Books. We find that this issue is covered by the decision of the Tribunal in the case of Himtaj Ayurvedic Udyog Kendra (supra) relied upon by the respondents. In this case, the Tribunal held that the product having ingredients exclusively mentioned in ayurvedic text book and understood in common parlance. Revenue filed an appeal against this decision of the Tribunal and the same was dismissed by the Hon'ble Supreme Court reported as 2003 (154) E.L.T. 323 (supra). In view of the decision of the Hon'ble Supreme Court, the appeal filed by the revenue, is dismissed.