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
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
Meerut , 1994 (71) E.L.T. 1069, the CEGAT itself held that Hajmola Candy containing 25% active ingredients as per Ayurvedic texts and 75% sugar
Smt. Shahnaz Hussain Wife Of Late Shri ... vs State Of U.P. And Union Of
under Chapter 19(Protinules), under Chapter 21(Alprovit Granules), under Chapter 30(Hajmola Candy) and under Chapter 33(Danth Manjan Lal and Others ... like Protinules classifiable under Chapter 19, Alprovit Granules falling under Chapter 21, Hajmola Candy falling under Chapter 30 and Danth Manjan Lal falling under Chapter
Central Excise v. Dabur India Ltd. ), wherein it has been held
that Hajmola Candy is an Ayurvedic Medicine. The said order
also refers
classifiable under Tariff Item 14E. The Tribunal has held 'Hajmola Candy' containing 75% sugar is ayurvedic medicine, following the Panama Chemical judgment
Apple kg.
2007 99 90--- Other kg. Consequent on this change, Hajmola Aam was classified as 200799 10 and Hajmola Imli as 200799.90 with tariff
