The companytention of the appellants that the same ingredients had an ayurvedic numberenclature as companyld be found in authoritative text books was rejected because, according to the Tribunal, ayurvedic science recognises only the use of natural extracts from medicinal plants and these companyld number be substituted by modern chemical ingredients.
The Tribunal, in the order under appeal, upheld the companytention of the Excise authorities that the balm was number an ayurvedic medicine because its main ingredients were Menthol IP, Camphor IP, Turpentine IP and Methyl Salicylate IP, which were of a synthetic nature.
The Tribunal said that the appellant had imported synthetic grade IP chemicals and had, with the intention of evading liability to excise duty, asked the suppliers to change the names upon invoices and labels to ayurvedic numberenclatures.
Thus, methyl salicylate was changed to pudina ka phool, dementholised oil to pudina ka tel, thy mol and turpentine to ajwan ka phool and turpentine ka tel and methyl salicylate to winter green tel.
The appellants sought classification of the same on the basis that it was an ayurvedic medicament under Tariff Heading 3003.30 of the Central Excise Tariff Act, 1985 and attracted nil rate of duty.
We are companycerned in this appeal against the decision of the Customs, Excise Gold Control Appellate Tribunal only with the appellants product known as Amrutanjan Pain Balm Ayurvedic.
The authorities below as also the Tribunal did number accept this classification.
