2004 (10) TMI 93

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....hould be classified under the Central Excise Tariff Act, 1985 as medicaments under Heading 3003.30 or under Heading 3305.10 and 3305.50 of which deal with perfumed hair oil and other preparations for use on the hair. The six items are : (1)        Bhringraj Tail (2)        Trifla Brahmi tail (3)    &....

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.... systems. 33.05   Preparations for use on the hair 3305.10 - Perfumed hair oils 3305.50 - Other 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 M....

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.... claim classification under Tariff 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. 6. The appellant has drawn our attention to the composition of t....

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....dit D.P. Sharma, 2003 (154) E.L.T. 324 (S.C.) and Commissioner of Central Excise, Allahabad v. Himtaj Ayurvedic Udyog Kendra, 2003 (154) E.L.T. 323 (S.C.), in connection with Banphool oil and Himtaj oil held that the ayurvedic hair oils, were medicines and should be properly classified under Tariff Heading 3303.031, rather than under Tariff Heading 3305.10 or 3305.50. Indeed the learned counsel ap....