https://www.taxtmi.com/caselaws?id=93295 Classification of mahabhringraj tel turned on whether the product functioned as an ayurvedic medicament under Heading 3003.30 or as a hair preparation under Heading 3305.10 of the Central Excise Tariff Act, 1985. The product was described as containing herbal ingredients with claimed curative use for specified ailments, and the Tribunal treated its character as a medicament rather than a cosmetic preparation as determinative. It also relied on its earlier decision on the same product and similar facts, distinguishing the Revenue's contrary authority because the marketing and use features were not shown to be the same. The product was therefore classified in favour of the assessee, and Heading 3305.10 was not accepted. en-us Fri, 24 Mar 2000 00:00:00 +0530 Wed, 09 Nov 2011 17:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93295 Classification of mahabhringraj tel turned on whether the product functioned as an ayurvedic medicament under Heading 3003.30 or as a hair preparation under Heading 3305.10 of the Central Excise Tariff Act, 1985. The product was described as containing herbal ingredients with claimed curative use for specified ailments, and the Tribunal treated its character as a medicament rather than a cosmetic preparation as determinative. It also relied on its earlier decision on the same product and similar facts, distinguishing the Revenue's contrary authority because the marketing and use features were not shown to be the same. The product was therefore classified in favour of the assessee, and Heading 3305.10 was not accepted. Case-Laws Central Excise Fri, 24 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93295