2018 (4) TMI 213

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.... PRESIDENT AND SHRI V. PADMANABHAN, 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....

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....wn by the Hon'ble Supreme Court in 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 o....

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....d by different companies. The matter has reached 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 Ayurved....