TMI Blog2018 (2) TMI 1723X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - appeal allowed - decided in favor of appellant. - E/223/2008-DB - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellant has filed the present appeal. 3. With this background, we heard Shri Manoj Pillai and Dr. J. Harish for the parties. 4. After hearing both the sides and on perusal of record, it appears that the hair oil with different flavor and different components is manufactured by different companies. The matter has reached to the Supreme Court where the Apex Court has decided in some ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andruff, premature graying and split ends can be cured. The Drug Controller and Licensing Authority has considered the same as Ayurvedic medicine. 6 In view of above and by considering the totality of the facts and peculiar circumstances of the case, we find no merit in the impugned order. 7 In the result, the impugned order is set aside and appeal filed by the appellant is allowed. (Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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