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    <title>2018 (2) TMI 1723 - CESTAT BANGALORE</title>
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    <description>Krishna Thulasi Hair Tonic was examined for tariff classification under Chapter 30 or Chapter 33 of the Central Excise Tariff Act, 1986. Its ingredients, composition, and stated therapeutic use for dandruff, premature greying, and split ends were relied on, along with the Drug Controller and Licensing Authority&#039;s view that it was an Ayurvedic medicine. The Tribunal also noted prior Supreme Court decisions on similar hair oil disputes and the Commissioner (Appeals)&#039; ingredient-based analysis. The product was treated as an Ayurvedic medicine classifiable under Chapter 30, not as hair oil under Chapter 33, in favour of the assessee.</description>
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      <description>Krishna Thulasi Hair Tonic was examined for tariff classification under Chapter 30 or Chapter 33 of the Central Excise Tariff Act, 1986. Its ingredients, composition, and stated therapeutic use for dandruff, premature greying, and split ends were relied on, along with the Drug Controller and Licensing Authority&#039;s view that it was an Ayurvedic medicine. The Tribunal also noted prior Supreme Court decisions on similar hair oil disputes and the Commissioner (Appeals)&#039; ingredient-based analysis. The product was treated as an Ayurvedic medicine classifiable under Chapter 30, not as hair oil under Chapter 33, in favour of the assessee.</description>
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