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2003 (4) TMI 101 - SC - Central ExciseClassification of goods - Himtaj Oil - Classification under sub-heading 3003.30 or under sub-heading 3305.10 - Held that:- it must be mentioned that in this Civil Appeal the question of classification relates to "Himtaj oil". On board along with this Appeal were a number of other Appeals which related to classification of "Bhanphool oil" - by a separate judgment, Court negatived the submissions of the Revenue in respect of "Bhanphool oil". Thus for reasons set out in that separate judgment the arguments of the Revenue even in respect of "Himtaj oil" cannot be accepted. The authority relied upon is also of no assistance. In that case there was no evidence to show that the common man considered that product as a medicine. In this case the report of the Range Officer shows that dealers, wholesalers, retailers, customers, chemists and druggist all consider "Himtaj oil" to be an Ayurvedic medicament. Apart from that the other material relied upon by the Assistant Collector (which has been set out hereinabove) also clearly shows that "Himtaj oil" is an Ayurvedic medicament - Decided against Revenue.
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