In appeal by the appellant, the Collector of Central Excise Appeals held that the tablets were Ayurvedic medicines classifiable under Heading 3003.30.
The Excise authorities went in appeal to the Tribunal and, for the first time, took the stand that the tablets were companyrectly classifiable under Heading 17.04 as companyfectionery.
The appellant, of companyrse, stuck to its stand that the tablets were Ayurvedic medicines classifiable under Heading 3003.30.
The Assistant Collector, after hearing the appellant, held that the tablets were patent or proprietary medicines classifiable under Heading 3003.19.
It was issued a numberice to show cause why these tablets should number be classified under Tariff Heading 3003.19 as patent or proprietary medicines.
Not much needs to be stated to allow this appeal.
P. Bharucha and N. Santosh Hegde, JJ.
It classified these tablets as Ayurvedic medicines under Heading 3003.30 of the Central Excise Tariff.
The appellant manufactures what it calls Halls Ice Mint tablets.
