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2014 (12) TMI 1028 - CESTAT BANGALOREWaiver of pre deposit - Classification of product - Classification of Aswini Homeo Arnica Hair Oil - Classification as oil or medicament - Held that:- Product manufactured by the appellants is a medicament and they have a drug licence issued by the appropriate statutory authority who has recognized it as a drug. Further he also submits that no evidence has been brought out by the Revenue to take the stand that it is not recognized as a medicament but used as hair oil - product manufactured by assesse contains 4 homeopathic medicaments as ingredients namely Arnica Mount, Cantharis, Pilocarpin and Cinchona. Drugs help in preventing hair fall and dandruff. He also produced a sample bottle of the drug. On going through the label we find that it has been stated that the oil prevents hair fall and dandruff. Further it also states that it has to be applied to the scalp and left overnight. Learned counsel also submitted that it does not have any perfume added. - two facts mentioned namely, absence of perfume and the advice that it should be used for massaging the scalp and left overnight. And the fact that there is no advice that it can be used as hair oil would go in favour of the appellant. The common understanding of the hair oil is somewhat different. In our opinion this is what makes the item before us as distinct product. Therefore the claim of the appellant that it is only a medicament and is not meant to be hair oil has substance - appellant has made out a prima facie case for waiver - Stay granted.
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