Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 533 - AT - Central ExciseClassification of item - Brahmi Amla Oil - Ayur natural hair wash - Hairolin-H - Held that: - it appears that the issue has come up before the Tribunal in the case of Gurukul Kangri Pharmacy vs. C.C.E., Meerut I [2005 (12) TMI 159 - CESTAT, NEW DELHI], where it was held that use of the oil for treatment of headache, eye problem, night blindness, week memory, hysteria, amnesia, blood pressure, insomnia etc. and the product being registered with Drug Controller and manufactured under Drug licence, has to be treated as ayurvedic medicine and the mere fact that the same is sold across the counter and not under the Doctor s prescription does not lead to the conclusion that the same is not medicament - By applying the doctrine of ejusdom - genesis, we are of the view appellant's claim for classification under 3003.30 is accepted. When it is so then to this effect, the impugned order is set aside and the appellant will get the relief accordingly Regarding the third item i.e. natural hair wash (Amla Shikakai Powder) - Held that: - the identical issue has come up before the Hon’ble Supreme Court in the case of Meghdoot Gramodyog Sewa Santhan vs. C.C.E.,Lucknow [2004 (10) TMI 93 - SUPREME COURT OF INDIA] where the Hon’ble Supreme Court observed 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 - By following the ratio laid down by the Hon’ble Supreme Court, we find no reason to interfere with the order passed by the lower authority pertaining to the second item namely, natural hair wash (Amla Shikakai Powder). The orders of the lower authorities are hereby sustained along with the reasons mentioned therein pertaining to the Natural Hair Wash Powder. Appeal disposed off - decided partly in favor of assessee.
|