1999 (1) TMI 93

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....ts. [Order per : Gowri Shankar, Member (T)]. - Question for consideration in this appeal is whether drug prescribed as Trichup is classifiable as ayurvedic medicament under Heading 30.03 or as a preparation used on the hair under Heading 33.05. 2. Advocate for the applicant contends that the product contains ingredients which have been mentioned in recognised ayurvedic texts and manufactured i....

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.... 420. 3. The Departmental Representative contends that the major ingredients of the product, which in fact make up almost 100% of it, are sesame and coconut oil which do not have any medicinal properties. In the impugned order it is found that the goods are not necessarily sold by chemist, and there is no requirement on the packet for any prescription. 4. Prima facie the balance of convenie....