2000 (3) TMI 799

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....94, dated 1-3-94. At the time of approval of classification List and after hearing the Party the Assistant Commissioner classified the said product into chapter sub-heading 3305.10 as 'perfumed hair oil' and confirmed the demand for recovery of 13,07,987.88. 2. The Commissioner (Appeals), C. Ex. Allahabad has allowed the Party's appeal on the grounds viz. (a) The U.P. Govt. Ayurvedic & Unani Directorate has issued a certificate to the party for manufacture of 'Himgange Ayurvedic Oil', (b) The Chief Chemist C.R.C.L., New Delhi has opined on retest that the product can be considered as medicament. 3. The present appeal has been preferred by Collector (Allahabad) on the grounds :- (a) that the Certificat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry medicament under Heading No. 30.03. In common parlance this product is known as Shampoo and is also used as Shampoo [Stamac Products v. Collector [1985 (22) E.L.T. 96 (Trib.)]. On similar analogy this product can be appropriately classified as perfumed hair oil falling under chapter sub-heading 3305.10. The impugned order is not legal and proper and has been passed without correct appreciation of the term "Ayurvedic Medicine". The customer, in common parlance buys the product as perfumed hair oil without the prescription of a registered medical practitioner. The advertisement material or the labels to promote the sale of product cannot be made a basis of classification. (c) The product "Himgange" is not the name of Ayurvedic m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cts of the constituents as observed in authentic literature the Chief Chemist has found the therapeutic use to be in congestive headaches, nerve tonic, astringent and in treatment of sinus, epilepsy etc. and observing the packing and the leaflet indicating use as a medical remedy the Chief Chemist advised a consideration as medicament. (b) The report of Chief Chemist, especially on retest or samples cannot be brushed aside by the Asstt. Commissioner and in appeal no grounds are made out as to why the same should be ignored when the Chief Chemist has tested the samples earlier tested by the Chemical Examiner, New Delhi and if there is conflict in the two reports it has to be determined that why the Chief Chemist's report can not be a....