2017 (9) TMI 1176

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.... Shri S. Govindarajan, AC (AR) for the Appellant None for the Respondent ORDER Brief facts of the case are that the respondents are engaged in manufacture of Herbal Sheekakai Powder and Herbal Reetha Powder with the brand name "Meera". They had filed declaration dated 7.8.1996 under Rule 173B of Central Excise Rules, 1944 claiming the classification under Sub-heading 3003.39 of CETA, 198....

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.... the department submitted that Chapter 30 apply to products suitable for therapeutic and/or prophylactic uses whereas the impugned products sheekakai powder does not have any such properties. The Commissioner (Appeals) has been carried away by the fact that the respondents have obtained the drug license for the product. But the product is not sold in the market as medicine and that it is advertise....

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....aring was issued. Being an appeal of the year 2005, the matter was taken up for disposal after hearing the department as well as perusal of records, 4.  The issue is whether the product is classifiable under Chapter Heading No. 3003.39 as 'medicaments' or under Chapter Heading No. 3305.99 as preparations for use on the hair. As per the relevant Chapter Notes, we find that Chapter N....

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....her, it is also seen that the said products are advertised in TV as well as other media as preparations used on the hair and also understood by public as toiletry requisite only. The adjudicating authority has taken note of all these factors as well as literature available on the goods which indicated the product does not have any property of curing disease. The Supreme Court in the recent judgmen....