Find KHADI products at low prices. Shop online for bath, body, cosmetics, skin care, hair care, perfume, beauty tools, and more at Ayurved Sar Sangraha (Hindi). Brand: Shree Baidthnath Ayurved Bhawan PVT LTD; Product Code: Ayurved Sar Sangraha (Hindi); Availability: Out Of Stock. Bhavaprakasa Nighantu by Amritpal Singh, Sarngadhara-Samhita – A Treatise on Ayurveda by Prof. K. R. Srikantha Murthy, MADHAVA-NIDANA by S.N. Tripathi.
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Therefore, ayyrved the product under consideration conforms to the requirements specified in that Act and the tariff, it will be entitled to be so classified.
Commissioner Of Central Excise, vs Baidynath Ayurwed Bhawan Ltd on 13 April,
Akik Pishti Referance Book: Jahar Mohra khatai Pishti Referance Book: Where in column 3 of this Schedule, the description of an article or group of articles under a heading preceded by “-” the said article or group of articles shall be taken to be a sub-classification of the article or group of articles covered by the said heading. Receive Verified supplier details. This in fact is the view that has been expressed by the Commissioner AppealPatna, whose order was cited by the advocate for the appellant.
The learned senior counsel for Baidyanath relied upon the judgment of this Court in Vicco Laboratories to show that in Baidyanath I1, no tests for classification were laid down. Useful in Chittabhram, Ghabrahat, Dhakran, Smritbh InChapter 30 to New Tariff Act came to be amended. The primary object of the Excise Act is to raise revenue for which various products are differently classified in New Tariff Act. Gaudanti Hartal Bhasma Referance Book: The finding of the Tribunal that DML was toilet requisite was upheld.
Customers who viewed this item also viewed. In our opinion, these maxims cannot be applied as a rule of thumb in the taxation matters.
Download our baidyanath ayurved sar sangrah eBooks for free and learn more about baidyanath ayurved sar sangrah. Rule 1 of the Rules for the interpretation of the Schedule to the New Tariff Act mandates that classification shall be determined according to the terms of the Heading and any relative Section or Chapter Notes, hence Chapter Note 2 dealing with medicaments cannot be by-passed. In the month of Marchthe Department expressed doubts about the classification of DML and issued notices to Baidyanath requiring them to show cause as to why DML be not subjected to tariff rate without treating it as an Ayurvedic Medicine and sarr extending the benefit available under the Notification No.
Radhakrishnan, learned senior counsel for the Department contending contra, by referring to Notes 1.
Ayurved Sar Sangraha (Hindi)
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The judgment of the Supreme Court therefore cannot be a deciding factor in determining its classification under the heading as it now sanyrah. In Baidyanath I1, it was held thus:.
This site does not host pdf, DOC files all document are the property of their respective owners. Before we part with the case, we sad address to the plea of res sae raised by the learned Senior Counsel for the Department.
Would you like to tell us about a lower price? Chapter 30 of sangtah New Tariff Act deals with pharmaceutical products. Radhakrishnan, learned senior counsel for the Department at quite some length. He, thus, submitted that the product DML is classifiable under Heading The Tribunal rejected the claim of the appellant holding that ordinarily a medicine is prescribed by a medical practitioner and it is used for a limited time and not every day unless it is so prescribed to deal with a specific disease like diabetes.
Vang Bhasma Referance Book: Sangjarahat Bhasma Referance Book: Akik Bhasma Referance Book: Please enter your name.
Vicco Laboratories is of no help to the assessee. Since tooth powder is specifically covered by Chapter Sub-headingit has to be classified thereunder. Radhakrishnan pressed into service few legal maxims in this regard.
DML is used routinely for dental ayyurved. Udar rog, Yakrat, Pliha rog, Pandu roga Baidyanath, thus, stopped paying excise duty on DML. Baidyanath claims that DML is manufactured in accordance with the formulae given in Ayurved Sar Sangraha an authoritative text on the Ayurved system of medicine by using the ingredients mentioned therein.
Jahar Mohra khatai Bhasma Referance Book: Citedby 6 docs – [ View All ].
Khadi Maha Bhringraj Oil Ayurved Sar Sangrah 100 ml
Abhrak Bhasma Referance Book: Note 2 to Chapter 30 defines medicaments for the purposes of Heading We have already observed that common parlance test continues to be one of the determinative tests for classification of a product whether medicament or cosmetic.
Visit our Help Pages. Sphatika Bhasma Referance Book: Yashad Bhasma Referance Book: There is merit in the contention of the learned senior counsel for the Department that Chapter Sangrha Vaajikarak, Vaatnadi, Balya, Mastiksh 5 to 10 Gram Get a Best Deal.