2018 (2) TMI 1723

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.... Dr. J. Harish, Dy. Commissioner(AR), For the Respondent Per: JUSTICE (DR.) SATISH CHANDRA The present appeal is filed against the Orders-in-Appeal No. 24 to 26/2008 dated 18/02/2008. 2 Briefly the facts of the case are that during the period under consideration (01/04/2004 to 31/03/2005), the appellant was engaged in the manufacture of "KRISHNA THULASI HAIR TONIC". The appellant claimed that ....

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.... the matter in favour of the appellant and considered the Hair Oil as Ayurvedic product. Similarly, we also find that Hon'ble Supreme Court in its orders in the case of Puma Ayurvedic Herbal Pvt. Ltd. vs. CCE, Nagpur- 2006 (196) E.L.T 3 (S.C)] held it as Ayurveda medicine. So there are the judgments available on both sides. 5 In the instant case, it appears that the Commissioner (Appeals) has....