2017 (5) TMI 235

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.... AR For the Appellant None For the Respondent ORDER Per V. Padmanabhan This appeal is filed by the Revenue against the Order-in-Appeal No.71/2003 dated 1.4.2003 passed by the Commissioner (A), Bangalore. The respondent is engaged in the manufacture of goods falling under Chapter Heading 33 of the Central Excise Tariff Act (CETA), 1985. The dispute is with reference to two products for ....

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....hat the product is nothing but a perfumed hair oil. He further held that as per Note 6 read with Note 2 of Chapter 33, perfumed hair oil, even if it contains subsidiary pharmaceutical and antiseptic constituents, will merit classification under 3305. Aggrieved by the impugned order, Revenue has filed the present appeal. 2. With the above background, we heard Shri Mohd. Yousaf, learned AR and no....

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....case laws: i. Decision of Hon ble Supreme Court in the case of M/s. BPL Pharmaceuticals vs. CCE, Vadodara: 1995 (77) ELT 485 (SC). ii. M/s. Vasu Pharmaceuticals Ltd. vs. CCE, Vadodara: 1999 (111) ELT 625 (Tribunal) 4. The dispute in the present case essentially is whether the goods manufactured and cleared by the appellant are to be classified as perfumed hair oils under 3305.....

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....hup oil cannot be considered as ayurvedic medicament. It is admittedly a product meant for use on the hair. However, it is neither a perfumed hair oil nor hair fixture and therefore it appropriately gets covered in the category of other under sub-heading 3305.99 of the Schedule. The classification, proposed in the SCN is appropriate and therefore I hold that Trichup oil is classifiable under Chapt....