2014 (12) TMI 1028

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....Advocate, for the Appellant. Shri S. Teli, AR, for the Respondent. ORDER Appellant is engaged in the manufacture of homeopathy medicines and taking a view that 'Aswini Homeo Arnica Hair Oil' has to be treated as cosmetic and is classifiable under CETH 33 proceedings have been initiated which has culminated in confirmation of demand for more than Rs. 1.9 crores and penalty and interest. ....

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.... appellants is a medicament and they have a drug licence issued by the appropriate statutory authority who has recognized it as a drug. Further he also submits that no evidence has been brought out by the Revenue to take the stand that it is not recognized as a medicament but used as hair oil. He also submits that the product manufactured by them contains 4 homeopathic medicaments as ingredients n....

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....ice that it can be used as hair oil would go in favour of the appellant. The common understanding of the hair oil is somewhat different. In our opinion this is what makes the item before us as distinct product. Therefore the claim of the appellant that it is only a medicament and is not meant to be hair oil has substance. Further the learned counsel also submitted documentary evidence to show that....