TMI Blog2019 (1) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... dic medicine but was a “shampoo”. - Decision of lower authority sustained. The decision in Meghdoot Gramodyog Sewa Sansthan vs. C.C.E., Lucknow [2004 (10) TMI 93 - SUPREME COURT OF INDIA], is on facts of the said case, where it was held that the products are properly classified under Tariff Heading 3303.031, not applicable in the present case - SLP disposed off. - Special Leave to Appeal (C) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation would be applicable, inasmuch as the goods in question were excisable and removal thereof without paying duty was in contravention of the provisions of the Act. It is urged by him that the goods involved herein are, Dena Ji Brand Satritha shampoo, Dena Ji Brand Harbal shampoo and Dena Ji Brand Neem shampoo, being classifiable under heading 3003.20, approved by this Court in Meghdoot Gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which reads thus: The appellant has drawn our attention to the composition of the six products and the uses in respect of each of these six products. This has not been doubted by the Tribunal nor indeed by the Departmental authority. The composition and the curative properties being admitted, it was not open either to the Department or the Tribunal to hold that the items were cosmetics merel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Cosmetic Act. However, I am not inclined to accept the party s plea that since ingredients are listed in the medicine should be considered as a whole and not only on the basis of its ingredients, however important they may be moreover, I find that some of the ingredients like amla, ritha, shikakai etc. are not understood as medicines in common parlance though they might have been mentioned in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in common trade parlance. Consequently, I find no reason to agree with views of the defence that their product is ayurvedic medicine and not shampoo as understood in common trade parlance. Suffice it to observe that the position in the present case about the composition of the product and the curative properties thereof have been seriously disputed and not admitted as was the case in Meghdo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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