2018 (9) TMI 813

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.... Chartered Accountant for the Appellant. Shri Dass Thavanam, Superintendent (AR) for the Revenue. ORDER [Order per: P. Venkata Subba Rao] This appeal is filed by the appellant against Order-in- Appeal No. 77/2010 (H-IV) CE dated 16.08.2010. 2. Heard both sides and perused the records. 3. The issue in brief is that the appellant is manufacturer of Smyle Thanda Tel which, if applie....

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....d why penalty should not be imposed upon them. After following due process of law, the lower authority confirmed the classification, duty, and interest as proposed in the show cause notice and also imposed a penalty on the appellant. Aggrieved, the appellant filed an appeal before the Commissioner (Appeals), who dismissed the same and hence this appeal on the following grounds: a) the Lower Aut....

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....l therapeutic value. vi) The product will be used only by the particular some segment of people. vii) The product is marketed as medicine and not as cosmetic item. viii) They have listed several ingredients in authentic Ayurvedic text, which are present in the oil and are so indicated on the packing of the product. The law laid down by the Hon'ble Supreme Court in the case of Baidyanat....

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....s medicines. The product is advertised in TV as well as other media as preparations used on hair and also understood by public as a toiletry. 5. We have considered the arguments on both sides. The simple issue to be decided that the goods in question should be classified as hair oil or Ayurvedic preparation. The criteria laid down by the Hon'ble Supreme Court to decide classification of such pr....