Use of brand name on Ayurvedic product not dis-entitles exemption

CA Urvashi Porwal Brief of the Case In the case of Mayar India Ltd. Vs. C.C.E., Delhi-II, it was held that for claiming the exemption of excise duty on ayurvedic product, there is no condition that the product to be sold exclusively in the name mentioned in the textbooks. The mention of the house name/ brand-name cannot lead to the conclusion that these products are not sold in the name specified in Ayurvedic text and accordingly exemption is applicable. Facts of the Case The appellant/assessee are engaged in the manufacture of various Ayurvedic medicines like Neem, Boswellia, Serrata, Ashwaga...