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2019 (1) TMI 431 - SC - Central ExciseClassification of goods - Dena Ji Brand Satritha shampoo - Dena Ji Brand Harbal shampoo - Dena Ji Brand Neem shampoo - whether classifiable under heading 3003.20 or otherwise? - Held that:- the product in question was not used as ayurvedic medicine but was a “shampoo”. - Decision of lower authority sustained. The decision in Meghdoot Gramodyog Sewa Sansthan vs. C.C.E., Lucknow [2004 (10) TMI 93 - SUPREME COURT OF INDIA], is on facts of the said case, where it was held that the products are properly classified under Tariff Heading 3303.031, not applicable in the present case - SLP disposed off.
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