The Commissioner of Central Excise, Allahabad Vs. M/s. Himtaj Ayurvedic Udyog Kendra
EmailAppeal: Civil Appeal Nos. 2370-2375 of 2003
Commissioner of Central Excise, Calcutta IV v. M/s Pandit D.P. Sharma Civil Appeal No. 8313 of 2001
(From the Judgment and Order dated 16.5.2002 of the Central Excise, Customs and Gold (Control) Appellate Tribunal, New Delhi in A.No. E/533-34/2001-C, 1065-67/2001-C and 1827/2001-C in F.O. No. 121-126 of 2002-C)
Commissioner of Central Excise, Calcutta IV v. M/s Pandit D.P. Sharma Civil Appeal No. 8313 of 2001
(From the Judgment and Order dated 16.5.2002 of the Central Excise, Customs and Gold (Control) Appellate Tribunal, New Delhi in A.No. E/533-34/2001-C, 1065-67/2001-C and 1827/2001-C in F.O. No. 121-126 of 2002-C)
Petitioner: The Commissioner of Central Excise, Allahabad
Respondent: M/s. Himtaj Ayurvedic Udyog Kendra
Apeal: Civil Appeal Nos. 2370-2375 of 2003
Commissioner of Central Excise, Calcutta IV v. M/s Pandit D.P. Sharma Civil Appeal No. 8313 of 2001
(From the Judgment and Order dated 16.5.2002 of the Central Excise, Customs and Gold (Control) Appellate Tribunal, New Delhi in A.No. E/533-34/2001-C, 1065-67/2001-C and 1827/2001-C in F.O. No. 121-126 of 2002-C)
Commissioner of Central Excise, Calcutta IV v. M/s Pandit D.P. Sharma Civil Appeal No. 8313 of 2001
(From the Judgment and Order dated 16.5.2002 of the Central Excise, Customs and Gold (Control) Appellate Tribunal, New Delhi in A.No. E/533-34/2001-C, 1065-67/2001-C and 1827/2001-C in F.O. No. 121-126 of 2002-C)
Judges: S.N. Variava & Brijesh Kumar, JJ.
Date of Judgment: Apr 30, 2003
Appearances:
Mr. Raju Ramachandran, Additional Solicitor General, Mr. Sanjiv Sen, Mr. Ashok K. Srivastava, Mr. K. Swami and Mr. B.K. Prasad, Advocates with him for the Appellant.
Mr. V. Lakshmikumaran, Mr. A.R. Madhav Rao, Mr. M.P. Devnath, Mr. V. Balachandran and Mr. Rajesh Kumar, Advocates for the Respondents.
Head Note:
CENTRAL EXCISE
Central Excise – Classification of goods – ‘Himtaj oil’ – Whether classifiable under Tariff Heading 3003.30 as ‘Ayurvedic medicine’ or under Tariff Heading 3305.10 as ‘perfumed hair oil’. Held in view of the decision in Commissioner of Central Excise v. Pandit D.P. Sharma JT 2003 (4) SC 353 Himtaj oil is classifiable as Ayurvedic medicament under Tariff Heading 3003.30 and not as ‘perfumed hair oil’ under Tariff Heading 3305.10.
JUDGEMENT:
S.N. VARIAVA, J.
1. Civil appeal nos. 2370-2375 of 2003 are against the judgment dated 16th May, 2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Allahabad. By this judgment CEGAT has disposed of a number of appeals. Civil appeal no. 8313 of 2001 is against judgment dated 18th May, 2001 passed by CEGAT. In all these appeals the question was whether “Himtaj oil” was classifiable under subheading 3003.30 i.e. Ayurvedic medicaments or 3005.10 i.e. perfumed hair oil. CEGAT has held that “Himtaj oil” is classifiable as an Ayurvedic medicaments. In so doing it has followed the decision of the larger bench of CEGAT reported in 2002 (139) ELT 610. We have today delivered a separate judgment in civil appeal no. 1512 of 2003 wherein we have also held that “Himtaj oil” is classifiable as an Ayurvedic medicaments. Thus to this extent the impugned judgment stands confirmed. CEGAT has thereafter referred all the appeals back to the adjudicating authority to recompute the duty and to decide whether the extended period of time limit is applicable in the matters or not. We do not see any reason to interfere with those directions. Accordingly these appeals stand dismissed. There will be no order as to costs.
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1. Civil appeal nos. 2370-2375 of 2003 are against the judgment dated 16th May, 2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Allahabad. By this judgment CEGAT has disposed of a number of appeals. Civil appeal no. 8313 of 2001 is against judgment dated 18th May, 2001 passed by CEGAT. In all these appeals the question was whether “Himtaj oil” was classifiable under subheading 3003.30 i.e. Ayurvedic medicaments or 3005.10 i.e. perfumed hair oil. CEGAT has held that “Himtaj oil” is classifiable as an Ayurvedic medicaments. In so doing it has followed the decision of the larger bench of CEGAT reported in 2002 (139) ELT 610. We have today delivered a separate judgment in civil appeal no. 1512 of 2003 wherein we have also held that “Himtaj oil” is classifiable as an Ayurvedic medicaments. Thus to this extent the impugned judgment stands confirmed. CEGAT has thereafter referred all the appeals back to the adjudicating authority to recompute the duty and to decide whether the extended period of time limit is applicable in the matters or not. We do not see any reason to interfere with those directions. Accordingly these appeals stand dismissed. There will be no order as to costs.
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