PANJON PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) BY the petition under Article 226 of the Constitution the petitioners have challenged the show cause notice dated 3.2.1992 (Ann.P.11 issued by the Assistant Collector, Central Excise.

(2.) THE petitioner is a registered company manufacturing Ayurvedic medicines; one such preparationis known as 'Swad'. As per notice (Ann. P.11) the goods manufactured by the petitioners have beenclassified under sub -head 3003.30 as Ayurvedic medicament. Now the department contends that theproducts are classifiable under sub -head 2107.91 (miscellaneous edible preparations). Two grounds havebeen assigned for this proposed classification under sub -head 2107.91.

(3.) SHRI Neema learned Standing Counsel appearing for the Union of India submitted that the aforesaid order is a subject of challenge in special leave petition before the Supreme Court.