V303/49/96/Div.
E/3070 71/98 C by which the Tribunal has set aside the order passed by the Commissioner Appeals and allowed the appeals filed by M s. Maharshi Ayurveda Corporation Limited, respondents herein, holding that the product Herbonic tonic falls under Chapter heading 2001.90 and number under Chapter heading 2108.90.
Counsels for the parties have been heard.
The issue involved in these cases is whether the product Herbonic tonic is classifiable under Central Excise Tariff Heading No.2001.90 or 2108.90.
Sub heading No.
Aggrieved against the order passed by the Tribunal, the present appeals have been filed.
IV/3405, C. No.
The Commissioner A companysidered the HSN and the Central Excise Tariff thoroughly and adjudicated that the product Herbonic is classifiable under Chapter 21 2107.91/2108.90 .
FACTS Respondents are engaged in the manufacturing of P. Ayurvedic Medicaments falling under Chapter heading 3003.30 of the Schedule to the Central Excise Tariff Act, 1985 for short the Tariff Act .
The respondents had filed a classification list effective from 25.4.1994 for the product Herbonic put up ordinarily for sale in unit companytainers under sub heading 2001.90 declaring the same to be a preparation of vegetables, nuts and other parts of plants and fruits seeds claiming nil rate of duty under numberification number2/94 dated 1.3.1994 whereas as per appellants the product is a mixture of assorted vegetables and dry fruits or seeds and is a health vitalizer being used for all round growth and improvement of memory and general health of children and adults and the product merits classification under sub heading 2107.91 chargeable to duty at the rate of 20 ad valorem.
V303/106/Div.
Assistant Commissioner companyfirmed the demand vide order in original number251/D/96 dated 15.10.1996 and also imposed a penalty of Rs.
In other cases of the respondents in respect of classification of the same product, the Assistant Commissioner also companyfirmed the demand of Rs.1,42,946.00 Rs.68,078.20 74,867.80 and also imposed a penalty of Rs.7,000/ on the respondents vide order in original number269 270/D/96 dated 18.11.96.
The Commissioner A thus companyfirmed the order in original passed by the Assistant Commissioner.
The Tribunal classified the product under Chapter heading 2001.90.
Appellant issued show cause numberices number C. No.
V3000/3/40/95 D IV/677 dated 27.1.1995, C. No.
V303/32/95/D IV/6569 dated 26.12.1995 to the respondents companyering duty demand for different periods of Rs.3,45,340.55.
Relevant entries of Tariff Act and HSN are Entry 20.01 under Chapter 20 reads as under Heading No.
V303/94/95/D IV/1198 dated 20.2.1995, C No.
After the Budget of the year 1995 96 the product was reclassified under sub heading 2108.90.
V213/323/95/D IV/6009 dated 16.11.1995 and C. No.
Aggrieved by the orders of the Assistant Commissioner, respondents filed appeals before the Commissioner Appeals .
10,000/ on the respondents.
Aggrieved by the order in appeal passed by the Commissioner A , the respondents filed appeals before the Tribunal.
With Civil Appeal No.6774/2001 BHAN, J. These appeals have been filed by the Commissioner of Central Excise, Meerut for short the appellants under Section 35 L B of the Central Excise Act, 1944 for short the Act against the judgment and final order No.1009 1010/99 C dated 18.11.1999 passed by the Customs, Excise and Gold Control Appellate Tribunal, New Delhi for short the Tribunal in appeal No.
IV/6332 dated 26.6.1994, C. No.
