https://www.taxtmi.com/caselaws?id=219922 A product marketed and described as shampoo remains classifiable under Chapter 33 of the Central Excise Tariff as shampoo even if it contains ayurvedic or herbal ingredients and is said to have therapeutic value. The Tribunal followed earlier decisions treating the product's commercial description and market identity as decisive for classification, and found that such ingredients did not convert the item into an Ayurvedic medicine. On that basis, the herbal shampoo was classified under Chapter 33, and the Revenue's challenge to the contrary classification succeeded. en-us Wed, 22 Aug 2012 00:00:00 +0530 Wed, 02 Jan 2013 15:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219922 A product marketed and described as shampoo remains classifiable under Chapter 33 of the Central Excise Tariff as shampoo even if it contains ayurvedic or herbal ingredients and is said to have therapeutic value. The Tribunal followed earlier decisions treating the product's commercial description and market identity as decisive for classification, and found that such ingredients did not convert the item into an Ayurvedic medicine. On that basis, the herbal shampoo was classified under Chapter 33, and the Revenue's challenge to the contrary classification succeeded. Case-Laws Central Excise Wed, 22 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219922