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2017 (5) TMI 235 - AT - Central ExciseClassification of goods - revitalizing hair nutrient - antidandruff hair vitaliser - whether the goods manufactured and cleared by the appellant are to be classified as perfumed hair oils under 3305.10 or as other preparations for use in the hair under 3305.99? - Held that: - the product which undoubtedly is made for use on hair also contains several ayurvedic ingredients which are said to have properties to promote hair growth, etc. The product has been added with perfume only to get rid of unpleasant odour and make it acceptable to the customer. From the above, it is evident that it is not in the nature of perfumed hair oil but more in the nature of other preparations for use on hair with unique medicinal properties - an issue similar to the present one was considered by the Tribunal in the case of Vasu Pharmaceuticals [1999 (4) TMI 180 - CEGAT, MUMBAI], where it was held that Trichup oil cannot be considered as ayurvedic medicament. It is admittedly a product meant for use on the hair. However, it is neither a perfumed hair oil nor hair fixture and therefore it appropriately gets covered in the category of other under sub-heading 3305.99 of the Schedule - the product classified under 3305.99 of the CETA as prevailed at the relevant time - appeal allowed - decided in favor of Revenue.
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