2004 (10) TMI 93

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.... 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)        Neem Herbal Sat (4)&nbs....

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.....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 Medical Practitioners as medicines for various diseases. The second basis of the Trib....

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....uct 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 the six products and the uses in respect of each of these six products. This has not been....