https://www.taxtmi.com/caselaws?id=94640 A product containing ayurvedic ingredients was treated as perfumed hair oil under CET sub-heading 3305.10 because it was not shown to be manufactured in accordance with a recognised ayurvedic formula, and Chapter 33 specifically covers perfumed hair oils even where they have incidental therapeutic value. On that basis, exemption under Notification 75/94, which applied only to Chapter 30 goods, was unavailable. The duty demand was nevertheless not sustained because the lower appellate finding that the product did not bear another person's brand name and that clearances remained within the SSI ceiling under Notification 140/83 was left unchallenged. en-us Tue, 28 Sep 1999 00:00:00 +0530 Tue, 13 Feb 2018 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94640 A product containing ayurvedic ingredients was treated as perfumed hair oil under CET sub-heading 3305.10 because it was not shown to be manufactured in accordance with a recognised ayurvedic formula, and Chapter 33 specifically covers perfumed hair oils even where they have incidental therapeutic value. On that basis, exemption under Notification 75/94, which applied only to Chapter 30 goods, was unavailable. The duty demand was nevertheless not sustained because the lower appellate finding that the product did not bear another person's brand name and that clearances remained within the SSI ceiling under Notification 140/83 was left unchallenged. Case-Laws Central Excise Tue, 28 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94640