TMI Blog2003 (7) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... V.K. Agrawal, Member (T)]. In this appeal, filed by the Commissioner, Central Excise, the issue involved is whether the product Zulamla manufactured by M/s. Hamdard (Wakf) Laboratories is classifiable under sub-heading 3003.39 of the Schedule to the Central Excise Tariff Act as confirmed by the Commissioner (Appeals) in the impugned Order or under sub-heading No. 3305.99 as claimed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is a preparation for use on hair and as such it is classifiable under Heading 33.05 of the Tariff; that the Commissioner (Appeals) in the impugned Order has not discussed the product as being medicament as he has not supported his conclusion with the help of technical literature throwing light on the use of the impugned product as medicament or any other literature to prove that Zulamla is a med ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t namely Basil N Neem used on scalp and hair to control dandruff and hair fall has been classified as Ayurvedic medicament under Heading 30.03. In reply the learned SDR submitted that the product in question is nothing but a preparation for use on hair as it is used to provide natural growth to the hair and it is to be used at least thrice a week which goes to show that it is not a medicine. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utted the findings given by both the lower authorities except merely reproducing the Note 1(d) to Chapter 30 and Note 2 to Chapter 33 and contending that the Commissioner (Appeals) has not supported his conclusion with the help of any technical literature. The fact remains that there is no rebuttal by the Revenue that all the ingredients used in the manufacture of Zulamla are mentioned in the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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