[Order per : Jyoti Balasundaram, Member (J)]. - In this case, the Revenue is aggrieved by the Order of the Collector of Central Excise (Appeals), Bombay holding that the product ‘Softovac’ manufactured by the respondents herein is an ayurvedic medicine and qualified as ayurvedic medicine under Chapter sub-heading 3003 of the Schedule to the Central Excise Tariff 1985.
2. We have heard Shri A.K. Madan, ld. SDR. The respondents have asked for decision on merits on the same lines as Order No. 521, dated 23-9-97 [1998 (97) E.L.T. 152 (T)] on the same product in case of the same assessee.
3. We have perused that order, which relates to the same product and the Tribunal has upheld the order of the Collector (Appeals) that Softovac was an ayurvedic preparation.
4. Following the ratio of the above order, which applies squarely to the present case, we see no infirmity in the impugned order passed by the Collector (Appeals) and accordingly, up-hold the same and reject the appeal of the Revenue.