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
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
assessee was having following undertaking in the
year under consideration:
Ø Hajmola Unit, Baddi
Ø Pudin Hara Unit, Baddi
Ø Softgel Unit, Baddi ... other sub category brands such as 'Vatika',
'Hajmola", and others. Dabur India's overseas
subsidiaries Dabur Nepal and Dabur
Tribunal) to hold that the product called hajmola candy containing 25% active ingredients as medicament under the same sub-heading 3003.30 CETA. The ld. Counsel
Dabur' and other sub-category brands like 'Vatika', 'Hajmola' etc.
Overseas AE's of the appellant had been using
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
other goods on job work basis for M/s Dabur India Ltd. (Hajmola, Funtoo, Honeytex), M/s Cadbury India Ltd (Halls, Eclairs) and Nestle India
clear process Tamarind Paste to their other unit for manufacturer of Hajmola, Imli. They have been classifying the said Tamarind Paste under Chapter 20 clearing
