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Issues: Whether the product Krishna Thulasi Hair Tonic was classifiable as an Ayurvedic medicated hair oil under Chapter 30 of the Central Excise Tariff Act, 1986 or as hair oil under Chapter 33.
Analysis: The product was examined in light of its ingredients, composition, stated therapeutic use for dandruff, premature greying and split ends, and the view of the Drug Controller and Licensing Authority that it was an Ayurvedic medicine. The Tribunal also noted that similar hair oil classification disputes had been decided by the Supreme Court in favour of the assessee in some cases and in favour of the Department in others, and that the Commissioner (Appeals) had already analysed the ingredients before placing the product under Chapter 30.
Conclusion: The product was treated as an Ayurvedic medicine classifiable under Chapter 30, and not as hair oil under Chapter 33, in favour of the assessee.
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