https://www.taxtmi.com/caselaws?id=358102 Hair oil classification for excise purposes depends on its composition, intended use and overall character rather than the label alone. On the facts, the product was used for dandruff, premature greying and split ends, and the Drug Controller and Licensing Authority had treated it as an Ayurvedic medicine. The appellate authority's finding that the goods belonged under Chapter 30, not as a cosmetic under Chapter 33, was supported by the record and earlier case-law considered by the parties. The Department failed to show any error in that classification analysis, so the Chapter 30 treatment was sustained and the departmental challenge rejected. en-us Tue, 06 Feb 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358102 Hair oil classification for excise purposes depends on its composition, intended use and overall character rather than the label alone. On the facts, the product was used for dandruff, premature greying and split ends, and the Drug Controller and Licensing Authority had treated it as an Ayurvedic medicine. The appellate authority's finding that the goods belonged under Chapter 30, not as a cosmetic under Chapter 33, was supported by the record and earlier case-law considered by the parties. The Department failed to show any error in that classification analysis, so the Chapter 30 treatment was sustained and the departmental challenge rejected. Case-Laws Central Excise Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358102