TMI Blog2017 (7) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... decided against Revenue. - E/158/2009-DB - Final Order No. 20962/2018 - Dated:- 17-7-2017 - HON'BLE MR. S.S GARG, JUDICIAL MEMBER And HON'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Smt. Kavita Podwal, AR For the Appellant Smt. Sandhya Sarvode, Advocate For the Respondent ORDER Per : P. Anjani Kumar M/s. Warrier s Hospital Panchakarma Centre (The Respondents) are manufacturers of Dhatri Brand Hair Care Herbal Oil and Dhatri Brand Massage Oil . The Department contended that the respondents have not obtained Central Excise Registration and have not maintained records and have not paid duty even after crossing the SSI exemption. The Department sought to classify the Hair Oil and the Massage Oil under Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Dabur India Vs. C.C.E. 2005 (182) ELT 290 (SC); (i) All the ingredients in the product are mentioned in Ayurvedic Text Book (ii) Have a Drug Controller licence (iii) Produced a prescription from Ayurvedic Doctors; whereas the revenue could not produce any evidence that in common parlance, the product is not understood as a medicament. The learned Commissioner (A) has also relied upon the following cases: (i) Natural Health Product Vs. CCE 2003 (158) ELT 257 (SC). (ii) Puma Ayurvedic Herbal Vs. CCE 2006 (196) ELT 3 (SC). 3. Aggrieved by the above orders, the Department has filed an appeal. 4. The learned counsel for the respondents has submitted that the Drug Control Department, Govt. of Kerala has issued a Loan Licen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product to be an Ayurvedic medicament. 5. The Departmental Representative has reiterated the findings of the OIO. 6. Heard both sides and perused the records of the case. 7. We find that the Department has made out a strong case in their favour. We find that this very Bench in the case of Haridev Formulations (the job workers of the respondents) have conclude that the products manufactured by the respondents fall under Chapter 30 of the Central Excise Tariff Act, 1986 as the Commissioner(A) has already examined and discussed the ingredients and ratio of various case law. This Bench has observed at Para-4 that it appears that the Hair Oil with the different flavor and different components is manufactured by different companies. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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