Circular No. 259/93/96-CX
dated 31/10/96
F.No. 103/2/96-CX.3

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs, New Delhi

Subject: CE-Supreme Court judgement dated 30.3.95 in the case of M/s. Shree Baidyanath Ayurved Bhavan Ltd. vs. CCE, Nagpur regarding classification of “Dant Manjan Lal” – Regarding.

I am directed to enclose* herewith a copy of Hon”ble Supreme Court”s judgement dated 30.3.1995 [1996 (83) ELT 492 (SC)] in the case of Shree Baidyanath ayurved Bhavan Ltd. whereby the Hon”ble Court has dismissed the appeals of M/s. Shree Baidyanath Ayurved Bhavan Ltd. and upheld the CEGAT Orders No. 438-439/85-C dated 7.6.1985 [1985 (22) ELT 844 (Tribunal)], No. 496/85- C dated 10.7.1985 [1985 (22) ELT 175 (Tribunal)], No. 714-715/90-C dated 10.7.90 [1991] (51) ELT 502 (Tribunal)], and No. 22/91-C dated 8.1.91 all in the cases of M/s. Shree Baidyanath Ayurved Bhavan (P) Ltd. wherein the Tribunal had held that the product “Dant Manjan Lal” manufactured by M/s Shree Baidyanath Ayurved Bhavan (P) Ltd., is a toilet requisite and not as Ayurvedic drug or medicine and therefore not classifiable as a medicine (Ayurvedic) and accordingly not entitled to the benefit of exemption notification. The appeals of M/s. Dabur India Ltd. on the same issue were also tagged with the appeals of M/s. Shree Baidyanath Ayurved Bhavan Ltd. and have been dismissed similarly.

2. The aforesaid judgement of Supreme Court has been accepted by the Board and the same is being circulated to its field formations for necessary action with regard to classification of similar goods.

Sd/-
(P.K. Sinha)
Under Secretary of the Government of India

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