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2017 (7) TMI 1178 - AT - Central ExciseClassification of manufactured goods - Dhatri Brand Hair Care Herbal Oil - Dhatri Brand Massage Oil - Department sought to classify the Hair Oil and the Massage Oil under Central Excise Tariff Heading 3305 and 3304 respectively as cosmetics - whether the products would be classified as cosmetics or as ayurvedic products? - Held that:- There are judgements available on both sides. In the case of Dabur India Ltd. Vs. CCE, Jamshedpur [2005 (4) TMI 57 - SUPREME COURT OF INDIA], the Hon’ble Supreme Court has decided the matter in favour of the appellant and considered the Hair Oil as Ayurvedic product - appeal dismissed - decided against Revenue.
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