JUDGMENT

1. We are concerned in this appeal against the decision of the Customs, Excise and Gold (Control) Appellate Tribunal only with the appellants product known as "Amrutanjan Pain Balm Ayurvedic". The appellant sought classification of the same on the basis that it was an Ayurvedic medicament under tariff heading 3003.30 of the Central Excise Tariff Act, 1985 and attracted nil rate of duty. The authorities below as also the Tribunal did not accept this classification. The Tribunal, in the order under appeal, upheld the contention of the Excise authorities that the balm was not an Ayurvedic medicine because its main ingredients were Menthol IF, Camphor IF, Turpentine IP and Methyl Salicylate IF, which were of a synthetic nature. The contention of the appellant that the same ingredients had an Ayurvedic nomenclature as could be found in authoritative text-books was rejected because, according to the Tribunal, Ayurvedic science recognises only the use of natural extracts from medicinal plants and these could not be substituted by modern chemical ingredients. The Tribunal said that the appellant had imported synthetic grade IP chemicals and had, with the intention of evading liabi