2005 (2) TMI 344

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..... These applications for condonation of delay along with stay applications are filed by the Revenue. 2. Delay condoned. 3. After hearing both sides for some time, it is considered possible to decide the appeals themselves. Accordingly we grant the stay and take up the appeals. 4. Briefly the issue involved in all these appeals pertains to classification of 'Kesini Hair Oil' manufactured by the Re .....

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..... t as a product under Chapter 33.05 (Preparation for hair) is unacceptable. While such authoritative texts may be useful to determine whether a particular product is an Ayurvedic medicine or an Alopathic medicine, they cannot be made the basis for determining classification of goods in the rival entries Chapter 30 and Chapter 33. 7. Secondly it is nobody's case that the product is not a preparatio .....

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..... n of the product for levy of excise duty. (b)     Commercial parlance has to be applied. (c)      The mere fact that the product has some curative effect is not enough to classify the product as a medicament. (d)     Rules of interpretation and chapter notes are the guides to determine classification of a product. (e)   .....

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..... lants in that case. 10. The Respondent's claim that its product is not a preparation for hair because it is applied to the scalp not to hair, is untenable. One has to apply this product on one's hair before it reaches the scalp. Further, we observe that these kind of products like soaps, creams, hair oils do claim to have therapeutic value. Even the tooth pastes claims the same. It is difficult t .....

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..... ' is a preparation for use on hair and fits the description in chapter heading 33.05 of the schedule. Once a product is a preparation for use in hair, the fact that it has therapeutic values does not take it away from the purview of chapter 33. The impugned product is classifiable under chapter 33. We set aside the order of the Commissioner (Appeals) and allow the appeals. Appeal Nos. E/315 - 317 .....

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