2017 (7) TMI 1201

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the respondent : Shri M.R. Sharma, D.R. ORDER Per Justice Dr. Satish Chandra: The present appeal is filed against the Order-in-Appeal No. 230/2012 dated 26.11.2012. The disputed period is April 2001 to February 2002. 2. The brief facts of the case are that during the period under consideration, the appellant was engaged in the manufacture of wash powder (Amla and Shikakai). The appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....E, Lucknow - 2004 (174) ELT 14 (SC), where the Hon'ble Supreme Court observed that : 4. In coming to the conclusion that all the six products were classifiable under preparation for use on the hair, the Tribunal held that except for certain letters from doctors, the appellants had not produced any evidence to show that the products were prescribed by Medical Practitioners as medicines for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iff Heading 3303.031 without establishing that the product had in fact been tested on patients in controlled situations or that the outcome had not been tested for effectiveness. This would be particularly true in the cases where the products are claimed to be based on traditional ayurvedic formulae 10. By following the ratio laid down by the Hon'ble Supreme Court, we find no reason to in....