point to be considered in this appeal is whether the product 'Hajmola Candy' manufactured by the appellants is classifiable under subheading ... revenue.
3. The appellants filed the classification for Hajmola Candy under subheading No. 3003.30 and claimed benefit of exemption from excise duty under Notification
pressing only
question (i) which reads thus:
Page 1 of 7
Whether Hajmola candy is exigible to tax as an Ayurvedic
medicine under list ... sales tax
by the Petitioner @ 4% by treating its products, including Hajmola
candy as Ayurvedic medicines. The STO however in the assessment
order dated 29th
2018 Page 1 of 12
substantial reproduction of plaintiff's HAJMOLA
ANARDANA packaging and/trade dress in respect of their
colour combination ... identical to
and/or deceptively similar with the plaintiff's HAJMOLA
Anandana packaging/trade dress including its colour
combination, get up, arrangement of features
Taxes, Corporate Division, imposing sales tax at 15 per cent on "Hajmola Candy" treating the said item as falling under entry ... ease of the petitioner, in brief, is that Hajmola Candy is an ayurvedic medicine. The petitioner manufactures Hajmola Candy after obtaining drug licence from
dispute before us with regard to the classification of the product
namely Hajmola Candy. Initially the appellant claimed the classification
of Hajmola Candy under chapter ... dated
25.03.1994 reported in 1994 (71) E.L.T. 1069 holding that Hajmola
Candy contains 25% active ingredients and 75% sugar merits
classification under chapter
that respondents are engaged in the manufacture of excise goods namely; "Hajmola Tablets" and clearing the same after classifying under sub-heading ... Medicine. Show cause notices were issued to the respondents for classifying the Hajmola Tablets under Chapter sub-heading 2108.99 of the Central Excise Tariff
visionary ayurvedic doctor from Bengal - Dr. S. K. Burman. The
trademark 'HAJMOLA' was adopted by the plaintiff in the year
1972. The plaintiff ... been granted trademark registrations for
its trade mark/label HAJMOLA and the details thereof is
mentioned in para no.11 of the plaint. The plaintiff
2008 Page 1 of 17
Respondent's Mark HAJMOLA was a well known mark under Section
2(zg) of the Trade Mark ... Respondent/Plaintiff contended
that the Respondent/Plaintiff's registered trade mark HAJMOLA is a
coined and invented word. While part of the word
consideration. The plaintiff as registered proprietor
of trademark "HAJMOLA" in respect of goods in Class 05 has
instituted the present suit for restraining ... PACHMOLA" or any other mark deceptively similar to
the trademark "HAJMOLA" of the plaintiff in respect of digestive
tablets or any other
export of "Kamini Vidravan Ras" under the
label of "Hajmola candy" without the license to export the said
product. However, that ... drugs to the present petitioner at Canada under the
label of "Hajmola candy". Bottles with the labels were found with
the conscious possession
