COMMISSIONER OF CENTRAL EXCISE Vs. MEDOPHARM

JUDGEMENT

(1.) THESE applications filed by the Department (respondent in the appeals) claim that a mistake apparent from the record crept into our Final Order No. 1042 and 1043/05 dated 26.7.05. The dispute which arose for consideration in the appeals was one relating to classification of the appellants product, namely, "Sanjivini Strong Balm", which was claimed to be Ayurvedic medicament under S.H. 3003.03 of the Schedule to the Central Excise Tariff Act. The respondent had classified the goods under S.H 3003.19 and accordingly duty was demanded from the assessee for the period of dispute.

(2.) AFTER a perusal of the applications, we find that the alleged error pertains to the third sentence of para 3 of the Final Order. Apparently the first two sentences of the said para were overlooked by the applicant. We shall reproduce below the first three sentences of the said para:

(3.) AFTER giving careful consideration to the submissions, we find that there are two vital findings recorded by the lower authorities. These are: (1) the ingredients contained in "Sanjivini Strong Balm" are methyl salicylate, menthol and hard and soft paraffin wax and (2) the formula of Sanjivini Strong Balm is not figuring in any of the authoritative books. The Revenue has not contested the fact that methyl salicylate and menthol of pharmaceutical grade were sourced from oil of wintergreen and "pudina ka phool" respectively, both of which are available in natural herbs.