- (1.) These appeals have been filed by the Commissioner of Central Excise, Meerut (for short "the appellants") u/s. 35L(B) of the Central Excise Act, 1944 (for short "the Act") against the judgment and final order No. 1009-1010/99-C dated 18.11.1999 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal") in appeal No.E/3070-71/98-C by which the Tribunal has set aside the order passed by the Commissioner (Appeals) and allowed the appeals filed by M/s. Maharshi Ayurveda Corporation Limited, respondents herein, holding that the product "Herbonic" tonic falls under Chapter heading 2001.90 and not under Chapter heading 2108.90.
(2.) The issue involved in these cases is whether the product "Herbonic" tonic is classifiable under Central Excise Tariff Heading No. 2001.90 or 2108.90. The Tribunal classified the product under Chapter heading 2001.90.
(3.) Respondents are engaged in the manufacturing of P.P. Ayurvedic Medicaments falling under Chapter heading 3003.30 of the Schedule to the Central Excise Tariff Act, 1985 (for short "the Tariff Act"). The respondents had filed a classification list effective from 25.04.1994 for the product "Herbonic" put up ordinarily for sale in unit containers under sub-heading 2001.90 declaring the same to be a preparation of vegetables, nuts and other parts of plants and fruits/seeds claiming nil rate of duty under notification no. 2/94 dated 01.03.1994 whereas as per appellants the product is a mixture of assorted vegetables and dry fruits or seeds and is a health vitalizer being used for all round growth and improvement of memory and general health of children and adults and the product merits classification under sub-heading 2107.91 chargeable to duty at the rate of 20% ad valorem. After the budget of the year 1995- 96 the product was reclassified under subheading 2108.90. Appellant issued show cause notices no. C. No. V[30]3/49/96/ Div.IV/3405, C. No. V[30]3/106/Div.lV/6332 dated 26.06.1994, C. No. V[3000]/3/40/95- D-IV/677 dated 27.01.1995, C. No. V[30]3/ 94/95/D-IV/1198 dated 20.02.1995, C No. V[21]3/323/95/D-IV/6009 dated 16.11.1995 and C. No. V[30]3/32/95/D-IV/6569 dated 26.12.1995 to the respondents covering duty demand for different periods of Rs.3,45,340.55.;