https://www.taxtmi.com/caselaws?id=51821 Shikakai Herbal Powder was treated as a hair preparation under Chapter sub-heading 3305.90 because its marketing, packaging and literature showed use for cleansing and beautifying hair, not treatment of disease. Chapter Note 2 of Chapter 33 was applied to goods put up as cosmetics or toilet preparations with only subsidiary curative value, and the presence of herbal ingredients or a drug licence did not determine excise classification. The assessee's reliance on an earlier Supreme Court decision was distinguished on facts, and a similar Tribunal view on hair products was followed, leaving the product outside Ayurvedic medicament classification under 3003.30 and outside the claimed notification benefit. en-us Thu, 02 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 16:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51821 Shikakai Herbal Powder was treated as a hair preparation under Chapter sub-heading 3305.90 because its marketing, packaging and literature showed use for cleansing and beautifying hair, not treatment of disease. Chapter Note 2 of Chapter 33 was applied to goods put up as cosmetics or toilet preparations with only subsidiary curative value, and the presence of herbal ingredients or a drug licence did not determine excise classification. The assessee's reliance on an earlier Supreme Court decision was distinguished on facts, and a similar Tribunal view on hair products was followed, leaving the product outside Ayurvedic medicament classification under 3003.30 and outside the claimed notification benefit. Case-Laws Central Excise Thu, 02 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51821