Classification of Mahabhringraj Tel as an ayurvedic medicament upheld on the strength of earlier Tribunal precedent.

Mahabhringraj Tel was classified as an ayurvedic medicament under Heading 3003.30 rather than as a preparation for use on the hair under Heading 33.05 because an earlier Tribunal decision had already resolved the identical classification issue in the assessee's favour, and no reason to depart from that view was shown. The same classification was therefore applied, the assessee succeeded, and the lower authority's order was set aside on classification.

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Issues: Whether Mahabhringraj Tel manufactured by the appellant was classifiable as an ayurvedic medicament under Heading 3003.30 or as a preparation for use on the hair under Heading 33.05.

Analysis: The product's classification had already been decided in the appellant's favour in an earlier Tribunal decision, which had been followed by another Bench. In the absence of any reason to depart from that view, the same classification was applied.

Conclusion: The product was held classifiable as an ayurvedic medicament under Heading 3003.30, and not under Heading 33.05, in favour of the assessee.

Final Conclusion: The appeal succeeded and the order of the lower authority was set aside on classification of the product.

Ratio Decidendi: When an identical classification issue has already been decided by the Tribunal and no contrary reason is shown, that view should ordinarily be followed, resulting in classification under the heading upheld in the earlier decision.

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