2016 (12) TMI 533

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ibunal in appellant-assessee s Excise Appeal No.2903 2904/2004 (on 15.5.2009) where only two issues were discussed namely, Brahmi Amla Oil and Ayur natural hair wash and both the issues were remanded by the Tribunal to the adjudicating authority for fresh adjudication. As per the directions mentioned in para 13 and 14 of the above order it was observed- "13. As observed above, perusal of the order passed by the lower authority apparently discloses a casual approach in the matter of classification and failure on their part to apply the twin test in the manner acquired to be applied while classifying the product. 14. Considering the view that we are taking in the matter, it would be pre-mature to refer to the various decisio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 5. Regarding the remaining two items, mentioned as above, namely - (i) Brahmi Amla Hair Oil; and (ii) Natural Wash Powder, the Department is of the view that these are cosmetic items. The assessee s claim is that Amla Hair oil is an ayurvedic from the medicinal point of view, it is to be classified under 3305.10 of the Tariff Schedule. 6. After hearing the rival submission and on perusal of the record, it appears that the issue has come up before the Tribunal in the case of Gurukul Kangri Pharmacy vs. C.C.E., Meerut I 2006 (198) ELT 259 (Tri- Delhi). The Tribunal after discussing the case laws has observed as under: 3. We find that in the absence of any dispute about the product having manufactured in accordance with the ingre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 17 (SC); (iii) ((iii) C.C.E, Calcutta vs Sharma Chemical Works 2003 (154) ELT 328 (SC); (iv) (iv) C.C.E., Mumbai IV vs. Ciens Laboratories, Mumbai 2013 (295) ELT 3 (SC); (v) (v) Dabur (India) Ltd. vs. C.C.E., Jamshedpur 2005 (182) ELT 290 (SC); (vi) Meghdoot Gramodyog Sewa Sansthan vs. C.C.E., Lucknow 2004 (174) ELT 14 (SC); (vii) Meghdoot Gramodyog Sewa Sansthan v. C.C.E., Lukcnow 2003 (153) ELT 695 (Tri-Del) (viii) C.C.E., Coimbatore vs. Sri Ramthirth International 2009 (242) ELT 226 (Tri-Delhi); (ix) Dr. Jain s Forest Herbal Pvt. Ltd. vs. C.C.E., Thane II 2016 TIOL 2601 CESTAT MUM; (x) Gurukul Kangri Pharmacy vs. C.C.E., Meerut I 2006 (198) ELT 256 (Tri- Delhi) 8....