TMI Blog2018 (8) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... UMAR, 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 Central Excise Tariff Heading 3305 and 3304 respectively as cosmetics. A SCN seeking to demand Central Excise duty of ₹ 13,91,873 and ₹ 4,75,589/- was proposed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence (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 License No. 30/25E/2003 dated 13.05.2003 to M/s. Haridev Formulations under the Drugs and Cosmetics Act to manufacture and sale Ayurvedic drugs; the Drug Control ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed 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 matter has reached to the Supreme Court where the Hon ble Supreme Court has decided in some cases in favour of the appellant and in some cases in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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