2004 (10) TMI 93

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 teste .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has arisen whether the following six 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. The six items are : (1) Bhringraj Tail (2) Trifla Brahmi tail (3) Neem Herbal Sat (4) Sat Reetha (5 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Other 4. In coming to the conclusion that all the six products were classifiable under preparation for use on the hair, the Tribunal held that except for certain letters from doctors, the appellants had not produced any evidence to show that the products were prescribed by Medical Practitioners as medicines for various diseases. The second basis of the Tribunal's conclusion was that ther .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. 6. The appellant has drawn our attention to the composition of the six products and the uses in respect of each of these six products. This has not been doubted by the Tribunal nor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... endra, 2003 (154) E.L.T. 323 (S.C.), in connection with 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. 9. As .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X