perfumed hair oil" or as an "Ayurvedic Medicament". It must be mentioned
that prior to 28th January, 1986, the question was whether ... could be classified under Tariff Item 68 i.e. "Ayurvedic Medicament" or
under Tariff Item 14F(ii) i.e. "Perfumed Hair
manufacture of "Ayurvedic Drugs" are classifiable as
Ayurvedic Medicaments for the purpose of levy of central excise duty.
The issue for determination ... said goods should not be
classified as Patent or Proprietary Medicaments under sub-heading 3003.10 of Central
Excise Tariff attracting excise duty at the rate
preparation for care of skin' and not as a 'medicament' under Heading 30.03
of the Act.
The minority view expressed ... that its manufactured product 'Lip Salve' is classifiable as
'medicament' under Chapter 30.03 of the Act although the sub-classification
Schedule to the Central Excise Tariff Act as an Ayurvedic Medicament or under Heading No. 33.04 as a preparation for care of skin.
2.1 Briefly ... them under Sub-heading 3003.39 of the Tariff as an Ayurvedic Medicament; that a show cause notice dated 12.8.99 was issued to them for classifying
products manufactured by M/s. Meghdoot Gramodyog Sewa Sansthan are Ayurvedic Medicaments or preparations for use on the hair' falling under Heading ... Tariff covers "Pharmaceutical Products''. Heading No. 30.03 covers "Medicaments (including Veterinary medicaments)" and sub-heading 3003.30 covers "medicaments including
whether the products manufactured by them are Ayurvedic medicament falling under subheading 3003.39 of the Schedule to the Central Excise Act as claimed by them ... other particulars; that sub-heading 3003.31 of the Tariff covers Classic Ayurvedic Medicaments that is the medicaments manufactured exclusively in accordance with the formulae described
goods manufactured by the Appellants No. 1 & 2 are Ayurvedic Medicaments classifiable under Chapter 30 of the Schedule to the Central Excise Tariff ... dated 29.3.94, exemption was not granted to all categories of medicaments under sub-Heading 3003.30; that a specific definition was provided to Ayurvedic Medicines
party under sub-heading 3003.39, and the other items were siddha medicaments. As a follow up action proceedings were initiated against the respondents by issue ... adopted by the original authority under subheading 3003.10 as patent or proprietary medicaments other than those medicaments which are exclusively Siddha and claimed classification
Respondents are M/s. Puma Ayurvedic Herbal (P) Ltd. are Ayurvedic medicaments or products falling under Chapter 33 of the Schedule to the Central Excise ... that the Commissioner (Appeals), however, has classified the impugned products as Ayurvedic medicaments as the ingredients of the impugned products are mentioned in the authoritative
iodine 7.5% w/v. the appellant claimed classification of these products as medicaments in chapter 30.03 of the Central Excise tariff, the branded product being ... essential characteristic. The Tribunal has already upheld classification of similar product as medicament in heading 30.03. Reliance is placed upon the provisions of the Explanatory
