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2022 (8) TMI 558 - AT - CustomsClassification of imported goods - Axe Brand Universal Oil - to be classified under CTH 30049011 or under CTH 33079090? - HELD THAT:- The ingredients of Axe oil are printed each side of the box of Axe oil. The active compositions of the oil are Pudhina ka Phool, Niligiri ka Tel, Gandhara tel, Karpoor. The relevant extract of the page from the Ayurvedic Pharmocopia has been produced by the respondent. It shows that pudhina has therapeutic use and is used in the treatment of JIRNA JVARA (fever), Sula, Agnimandhya etc. Similarly, Niligiri tel or eucalyptus has therapeutic properties and is used in treatment of sula, agnimandhya (digestive impairment), swasa (dyspnoea, astma) etc. Similar goods in the nature of Amrutanjan, Vicks, Tiger Balm have been held to be classifiable under Chapter 30 as seen from the decisions relied by the learned counsel for the respondent - The Hon'ble Supreme Court in the case of AMRUTANJAN LTD. VERSUS COLLECTOR OF CENTRAL EXCISE [1995 (3) TMI 97 - SUPREME COURT] has held that Having regard to the evidence, we are inclined to hold that the articles afore-mentioned were articles known both to ayurvedic and western sciences and were refined for use in medicaments. Since they were known to ayurveda, their use in the making of the balm did not, by itself, make the balm a non-ayurvedic product. Appeal dismissed.
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