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2018 (9) TMI 813 - AT - Central ExciseClassification of goods - Smyle Thanda Tel - Whether classified as pharmaceutical preparation to be classified under 30.04 of CETH or to be classified as Hair Oil under 30.04 of CETH? - Held that:- There is no doubt that the ingredients of the product in question are mentioned in authentic ayurvedic texts. As far as the users are concerned, there is nothing on the packet to show that the product is meant for daily use. It shows that it gives relief from headaches fatigue and stress. In an identical case, in the case of Nuzen Herbal Pvt. Ltd., [2018 (5) TMI 210 - CESTAT HYDERABAD], it was held the product should be classified as ayurvedic medicine. The product in question is rightly classifiable as ayurvedic medicine - appeal allowed - decided in favor of appellant.
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