2018 (9) TMI 813

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....lant. 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 applied on head, gives relief free from headache, ....

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....m. 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 Authority and the First Appellate Authority have ....

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.... 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 Baidyanath Ayurved Bhawan Ltd., [2009 (237) ELT 225 (S.C.)] for classifying....

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....parations 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 products are: a) whether ingredients of the product are indicated in the auth....