9911796707
TMI Blog2022 (8) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... ml)" vide Bill of Entry dated 1.12.2016 and self-assessed the same by classifying the goods under CTH 30049011 adopting RSP based CVD assessment only for 28 ml and 56 ml. On examination, it was found that 12 pieces of individual packs of 3ml, 5ml, 10ml, 28ml and 56ml were packed in one bundle and it was mentioned on the label that these are to be sold in bundles of 12 pieces only. The department was of the view that the goods are to be classified under Chapter 33 and that all goods above 10ml should be assessed under section 4A of Central Excise Act, 1944. After due process of law, the original authority classified the goods under CTH 33079090. An appeal was filed by the importer before the Commissioner of Customs (Appeals) and vide the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the respondent. He stated that the respondent has accepted the order passed by the Commissioner (Appeals) with regard to classification as well as reassessment of valuation. The department has filed the appeal contesting classification only. The respondents had classified the goods under Chapter 30 on the ground that the goods have therapeutic and prophylactic properties. The argument of the department that the report of the lab is inconclusive cannot be accepted as the lab normally gives report based on queries addressed by the authorities. The issue is whether axe oil is a medicament. He argued that similar products such as Vicks, Amrutanjan, Tiger liquid balm have been held to have therapeutic and prophylactic properties and are to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pain Balm Ayurvedic". The appellants sought classification of the same on the basis that it was an ayurvedic medicament under Tariff Heading 3003.30 of the Central Excise Tariff Act, 1985 and attracted nil rate of duty. The authorities below as also the Tribunal did not accept this classification. The Tribunal, in the order under appeal, upheld the contention of the Excise authorities that the balm was not an ayurvedic medicine because its main ingredients were Menthol IP, Camphor IP, Turpentine IP and Methyl Salicylate IP, which were of a synthetic nature. The contention of the appellants that the same ingredients had an ayurvedic nomenclature as could be found in authoritative text books was rejected because, according to the Tribunal, ay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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