2018 (4) TMI 213

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....N, TECHNICAL MEMBER Smt Kavita Poduval, Superintendent (AR), For the Appellant Shri G, Shivadass & Ms Apoorva Advocates, For the Respondent Per: DR. SATISH CHANDRA Both the appeals have been filed against the Order-in-Appeal Nos. Order-in-Appeal No, 57 & 58/2008 dated 31/03/2008. The brief facts of the case are that earlier the matter has come up before the Tribunal who vide its order date....

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....the case of Kerala Ayurveda Pharmacy Ltd, V. Commissioner - 2006 (193) EL. T. A58 (SC) where the 'Kesini Hair Oil' was not considered as a Ayurveda oil. Similarly, she also relied on the ratio laid down in the case of CCE, Surat Vs. Zandu Pharmaceutical Works Ltd. - 2006 (204) EL. T. 18 (S.C) where "Alma Lio" Hair Oil was classified under Chapter 33 of the Central Excise Tariff Act 1986. L....

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....ached to the Supreme Court where the Hon'ble Supreme Court has decided in some cases in favour of the appellant and in some cases in favour of the Department. In the case of Dabur India Ltd, vs. Cc, Jamshedpur - 2005 (182) E.L.T, 290, the Hon'ble Supreme Court has decided the matter in favour of the appellant and considered the Hair Oil as Ayurvedic product. Similarly, the Commissioner (Ap....