Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2004 (10) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (10) TMI 93 - SUPREME COURTClassification of goods - Whether the items should be classified under the Central Excise Tariff Act, 1985 as medicaments under Heading 3003.30 or under Heading 3305.10 and 3305.50 of which deal with perfumed hair oil and other preparations for use on the hair - Held that:- A product may be medicinal without having been prescribed by a Medical Practitioner. It was also not necessary for a person manufacturing medical products to claim classification under Tariff Heading 3303.031 without establishing that the product had in fact been tested on patients in controlled situations or that the outcome had not been tested for effectiveness. This would be particularly true in the cases where the products are claimed to be based on traditional ayurvedic formulae - Banphool oil and Himtaj oil held that the ayurvedic hair oils, were medicines and should be properly classified under Tariff Heading 3303.031, rather than under Tariff Heading 3305.10 or 3305.50. Indeed the learned counsel appearing on behalf of the respondent has not seriously contended otherwise in respect of the first three items. - As far as items 4, 5 and 6 are concerned, for the reasons stated earlier, we are of the view that they are also properly classifiable under Medicaments under Tariff Heading 3303.30 - Decided in favour of assessee.
|