| Date: |
31-10-1996
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| Notification No: |
Central Excise Circular No 259/1996
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding Supreme Court Judgement dated 30.3.95 in the case of M/s. Shree Baidyanath Ayurvedic Bhavan Ltd. vs. CCE, Nagpur regarding classification of 'Dant Manjan Lal'
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Regarding Supreme Court Judgement dated 30.3.95 in the case of M/s. Shree
Baidyanath Ayurvedic Bhavan Ltd. vs. CCE, Nagpur regarding classification of
'Dant Manjan Lal'
Circular
No. 259
dated 31st October 1996
I
am directed to enclose* herewith a copy of Hon'ble Supreme Court's judgement
dated 30.3.1995 [1996 (83) ELT 492 (SC)] in the case of Shree Baidyanath
Ayurvedic Bhavan Ltd. whereby the Hon'ble Court has dismissed the appeals of
M/s. Shree Baidyanath Ayurvedic Bhavan Ltd. and upheld the CEGAT Orders No.
438-439/85-C dated 7.6.1985 [1985 (22) ELT 844 (Tribunal)], No. 496/85- C dated
10.7.1985 [1985 (22) ELT 175 (Tribunal)], No. 714-715/90-C dated 10.7.90 [1991]
(51) ELT 502 (Tribunal)], and No. 22/91-C dated 8.1.91 all in the cases of M/s.
Shree Baidyanath Ayurvedic Bhavan (P) Ltd. wherein the Tribunal had held that
the product 'Dant Manjan Lal' manufactured by M/s Shree Baidyanath Ayurvedic
Bhavan (P) Ltd., is a toilet requisite and not as Ayurvedic drug or medicine and
therefore not classifiable as a medicine (Ayurvedic) and accordingly not
entitled to the benefit of exemption notification. The appeals of M/s. Dabur
India Ltd. on the same issue were also tagged with the appeals of M/s. Shree
Baidyanath Ayurvedic Bhavan Ltd. and have been dismissed similarly.
2.
The aforesaid judgement of Supreme Court has been accepted by the Board
and the same is being circulated to its field formations for necessary action
with regard to classification of similar goods.
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