CATTLE REMEDIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This order will dispose of the above captioned two appeals arising out of the common order -in -original passed by the adjudicating authority. Appeal No. E/58/02 -B has been filed by the assessee while the other appeal No. E/188/03 -B has been filed by the Revenue.

(2.) In appeal No. E/58, the assessee has challenged that part of the impugned order vide which the classification of the goods in question viz. BLOTINOX, CATORRHOEA, CATGALL, DRESSOL, DEWORMIN, MAGGACITE, PROLLAPSE -IN, CATCOUGH, CATONE, DUGDH -DAN and UTEROTONE had been held to be under sub -heading 3003.30 upto 22 -7 -96 and under 3003.39 w.e.f. 23 -7 -96, of the CETA. The learned Counsel has contended that these goods cannot be classified under this sub -heading being not ayurvedic veterinary medicaments, but are classifiable only under Heading 23.02 as animal feed. On the other hand, the learned SDR has reiterated the correctness of the findings of the adjudicating authority classifying these goods under subheadings 3003.30 and 3003.39 of the CETA.

(3.) We have gone through the record and heard both sides. Admittedly the assessee has got Drug Licence bearing No. 3/84 from the Drug Control Authority. In that Licence, these goods had been listed as drugs which they had been permitted to manufacture. This circumstance goes a long way to prove the allegations of the Department that these goods are drugs/medicines, otherwise if these were not so, the Drug Control Authority would not have listed them as drugs in the Drug Licence.