Circular No. 259/93/96-CX dated 31/10/96
Subject: CE - Supreme Court judgement dated 30.3.95 in the case of M/s.
Shree Baidyanath Ayurved Bhavan Ltd. vs. CCE, Nagpur regarding
classification of "Dant Manjan Lal"
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 Ayurved
Bhavan Ltd. whereby the Hon"ble Court has dismissed the appeals of M/s. Shree
Baidyanath Ayurved 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 Ayurved Bhavan (P)
Ltd. wherein the Tribunal had held that the product "Dant Manjan Lal" manufactured by
M/s Shree Baidyanath Ayurved Bhavan (P) Ltd., is a toilet requisite and not an
Ayurvedic drug or medicine and therefore not classifiable as a medicine (Ayur-vedic)
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 Ayurved 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.
Sd/-
(P.K-.Sinha)
Under Secretary to the Government of India
F.No. 103/2/96-CX.3
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