TMI Blog2018 (4) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Dabur India Ltd, vs. Cc, Jamshedpur [2005 (4) TMI 57 - SUPREME COURT OF INDIA], the Hon'ble Supreme Court has decided the matter in favor of the appellant-assessee and considered the Hair Oil as Ayurvedic product - appeal dismissed - decided against Revenue. - E/CROSS/232/2008 in E/ 20392/2017-DB, E/552/2008-DB - Final Order Noso 20062 - 20063 / 2018 - Dated:- 6-2-2018 - DR. SATISH CHANDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is background, Smt Kavita Poduval submits that the appellant is engaged in the manufacture of Dhathri Hair Oil and its valuation was made under Section 4A of the Central Excise Act/ 1944. The original authority has rightly classified the same under the Cosmetic Category but the Commissioner (Appeals) has wrongly given the benefit being Ayurveda based hair oil. For the purpose, she relied on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Commissioner (Appeals) has already relied upon the CBEC Circular No, 333/49/97/CX dated 10009.19970 He also submits that the Commissioner (Appeals) has also examined the Drug License as well as the ingredients of the product before granting the relief, 4. After hearing both sides and perusal of record, it appears that the Hair Oil with the different flavor and different components is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready examined and discussed the ingredients and brought the same under Chapter 30 of the Central Excise Tariff Act, 1986. As per the description of the product under consideration, it was meant for the dandruff/ premature graying and split ends can be cured, The Drug Controller and Licensing Authority has considered the same as Ayurvedic medicine and during the course of arguments, the learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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