Tribunal decision: Appeal partly allowed, classification upheld for Natural Hair Wash.

The Tribunal partly allowed the appeal, setting aside the duty issue related to Hairolin-H and accepting the classification claims of the appellant for Brahmi Amla Hair Oil and Ayur natural hair wash as ayurvedic medicinal products. However, the classification of Natural Hair Wash (Amla Shikakai Powder) was upheld based on its distinguishable character as a natural hair wash, in accordance with lower authorities' decisions and legal principles outlined by the Supreme Court.

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Issues:
Classification of products - Brahmi Amla Hair Oil, Ayur natural hair wash, and Hairolin-H.

Analysis:

1. Classification of Brahmi Amla Hair Oil and Ayur natural hair wash:
- The Tribunal had remanded the matter back to the adjudicating authority for fresh adjudication on these two items. The Department argued that these were cosmetic items, while the appellant claimed that the Amla Hair oil should be classified under 3305.10 of the Tariff Schedule as an ayurvedic medicine. The Tribunal referred to precedents and held that if the product is manufactured in accordance with authoritative Ayurveda books and registered with the Drug Controller, it should be classified as ayurvedic medicine. Applying the doctrine of ejusdem generis, the Tribunal accepted the appellant's claim for classification under 3003.30 and set aside the impugned order accordingly.

2. Classification of Natural Hair Wash (Amla Shikakai Powder):
- The appellant relied on various case laws to support the classification of this product. However, the Tribunal found the nature of the product to be beyond its name and with distinguishable character. Referring to a Supreme Court case, the Tribunal emphasized that a product can be medicinal even without being prescribed by a Medical Practitioner. It was noted that traditional ayurvedic formulae products do not necessarily require testing on patients in controlled situations. Therefore, the Tribunal upheld the lower authorities' decision on the classification of Amla Shikakai Powder as a natural hair wash, sustaining the reasoning provided in their orders.

3. Regarding Hairolin-H:
- The adjudicating authority had taken up the issue of Hairolin-H suo motu, which was not mentioned in the remand order. The Tribunal held that when the direction is specific, the adjudicating authority should not investigate additional items on its own. Consequently, the duty issue related to Hairolin-H was deemed unsustainable in law and set aside.

In conclusion, the Tribunal partly allowed the appeal, setting aside the duty issue pertaining to Hairolin-H and accepting the classification claims of the appellant for Brahmi Amla Hair Oil and Ayur natural hair wash based on their ayurvedic medicinal nature. However, the classification of Natural Hair Wash (Amla Shikakai Powder) was upheld, in line with the lower authorities' decisions and the legal principles outlined by the Supreme Court.

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