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2018 (5) TMI 210 - AT - Central ExciseClassification of goods - NUZEN GOLD HERBAL HAIR OIL - appellant claims that the product is an oil based Ayurvedic Proprietary Medicament (Anubhutayogams) used for the purposes of hair and scalp related ailments classified the same under chapter 3003 of Central Excise Tariff Act, 1985 - Revenue authorities were of the view that the said product merits classification under chapter 33 as perfumed hair oil and the seized stocks of NGHHO found in the factory premises. Whether the product would fall under chapter 30 as claimed by the appellant or under chapter 33 as claimed by revenue? Held that: - Hon’ble High Court of Gujarat in the case of Vasu Pharmaceuticals Pvt. Ltd. [ 2010 (8) TMI 1090 - GUJARAT HIGH COURT] while deciding the classification of similar product “Trichup Oil” as to whether the said product would be classifiable under chapter 30 or chapter 33, has held that the product merits classification under chapter 30. Penalties - Held that: - Since we have set aside the demands on merits itself, question of penalties on the company as well as on the individuals who are Directors would not arise, accordingly all the penalties are set aside. Appeal allowed - decided in favor of appellant.
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