TMI Blog2005 (12) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... ification of the appellant's product "Brahmi Oil Herbs Brahmi Amla Oil Herbs". Whereas the appellants have claimed the classification under Heading 3003.30, as Ayurvedic Medicines with the benefit of exemption Notification Nos. 41/95-C.E. and 22/96-C.E., dated 14-6-95 and 1-4-96 respectively, Revenue has classified the goods under Heading 3305.99 as preparation of use on hair without perfume. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these have not been accepted by the authorities below on the ground that the specific name of the disease and duration of the course has not been indicated. As such, in the absence of a specific disease or disfunction in the human body and the specific use of the products in question for curing or preventing the same, the oil cannot be held to be Ayurvedic, inasmuch as the same has therapeutic or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not under the Doctor's prescription does not lead to the conclusion that the same is not medicament. To the same effect is the decision of the Larger Bench of the Tribunal in the case of Himtaj Ayurvedic Udyog Kendra v. CCE, Allahabad - 2002 (139) E.L.T. 610 (Tri.-LB). 4. In view of the foregoing, we accept the appellant's claim of classification under Heading 3003.30 with the extension of relev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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