TMI Blog2018 (9) TMI 1654X X X X Extracts X X X X X X X X Extracts X X X X ..... dings and put up in packings with labels, literature or other indications that they are for use as cosmetics or other toilet preparations or put up in a form clearly specialized for such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constituents or are held out as having subsidiary curative or prophylactic value . In the present case, there is no evidence put forward by the respondent that the impugned products are sold in the market as medicines. Further, it is also seen that the said products are advertised in TV as well as other media as preparations used on the hair and also understood by public as toiletry requisite only. The Supreme Court in the recent judgment in the case of Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , however, did not impose any penalty. Being aggrieved by confirmation of duty and classification, the appellant filed appeal before the Commissioner (Appeals) and vide order impugned herein, the Commissioner (Appeals) held that the impugned goods are classifiable under Chapter Heading 3003.39 and, therefore, set aside the demand of duty. Being aggrieved, the department is now before the Tribunal. 2. Heard Shri B. Balamurugan, AC (AR) for the Revenue and Shri M.N. Bharathi, learned Advocate for the respondent. 2.1 Learned Advocate Shri M.N. Bharati submitted that the product manufactured by the respondent i.e., Herbal Sheekakai Powder has medicinal properties and merits classification under Chapter Heading 3003.39 as medicaments. He j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icine. The respondents having not discharged their burden of proof to classify the item under Chapter Heading 30, the Commissioner (Appeals) ought not to have held that the products are classifiable under Chapter Heading 30. The learned Authorised Representative also relied upon the decision rendered by Tribunal in the case of Commissioner of Central Excise Vs. Medi Herbs - 2006 (202) E.L.T. 600 in which the very same herbal shikakai powder was held to be classified under Chapter Heading 3305.99. 3. The crux of the dispute in the present case is whether Herbal Sheekakai Powder merits classification under Chapter 30 as medicaments or under Chapter 33 as preparations for use on the head . As per the relevant Chapter Notes, we find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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