TMI Blog2003 (11) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... cation under Heading No. 3305.99. The Commissioner (Appeals) affirmed the classification order passed by the Assistant Commissioner and rejected the appeal. The Revenue persists with its claim of classification in the present appeal also. 2. The product itself. The label on the packing states as follows : SAINI HERBAL OIL (AYURVEDIC MEDICINE) Saini Herbal Oil is an ayurvedic medicine made as per specifications mentioned in texts of Ayurveda. The Oil is effective for all ages of men, women and children and is safe for use. INGREDIENTS : Each 60 ml. contains extracts of herbs as under : Amla (Emblion Offiolnolls) : 6 gms. Shikakai ( ..) : 6 gms. Bhringraj (Eclipta Alba) : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merely for beautification of hair. The orders also took note of the fact that the product is manufactured according to Ayurvedic text, namely, Bhav Prakash and all the ingredients are mentioned in Ayurvedic, text namely, Amla, Bhringraj, Shikakai, Rasaunt, Camphor Liquid paraffin oil, being a mere carrier. The orders further noted that according to Chapter Note 2 to Chapter 33, Heading Nos. 3303 to 3307 apply to products ............. put up in packing with labels, literature or other indications that they are for use as cosmetic or toilet preparations or put up in a form clearly specialised to such use . It is the finding of the lower authorities that the packing labels, literature proclaimed the goods as Ayurvedic medicine and not as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontrary, that it is not a cosmetic or toilet preparation but a medicine. It is also important that the products have been made according to the Ayurvedic text Bhav Prakash and all the active ingredients are herbal items like Amla, Bhringraj, Shikakai. The appellant has also been licensed as a drugs manufacturer. There is no merit in the Revenue s contention that sale from grocery shops and (not from pharmacies) should be taken as conclusive proof that in common parlance the product is understood as a cosmetic and not as a drug. Who sells is secondary to what is sold and what is bought. Many non-prescription drugs are sold from places other than pharmacies. That would not make all those non-prescription drugs anything other than what they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Works, the dispute was about the classification of Banphool oil . The Apex Court held that the mere fact that a product is sold across the counter and not under a doctor s prescription, does not by itself lead to the conclusion that it is not a medicament. The burden of proving that an item is understood by customers in a particular manner was on the Revenue. In our opinion, the evidence clearly support the classification ordered by the lower authorities. The product is made under a drug licence in accordance with an Ayurvedic Test and from Ayurvedic ingredients. It is packed and distributed in packings and with literature proclaiming it as Ayurvedic medicine. Some instructions are also given on the label about dosage, period, etc. The l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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