TaxTMI 
TaxTMI 
2004 (2) TMI 154
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....-in-Appeal No. 63 to 65/2000-C.E., dated 25-7-2000 & 91/2001, dt. 2-3-2001 whereas the Appeal No. E/239/2001 is filed by the Commissioner of Central Excise, Calicut, against the Order-in-Appeal No. 148/2001-C.E., dated 30-3-2001 passed by the Commissioner of Customs & Central Excise (Appeals), Cochin. 3.Shri B. R. Jagadish, learned JDR appeared for the Appellants and Shri S. S. Radhakrishnan, learned Advocate appeared for the Respondents. 4.The learned JDR pleaded that M/s. Arshik Herbal Remedies (India), Trivandrum are manufactures of "Anoop Herbal Hair Oil". On declaration filed by them, it was found that they classified their products under Chapter sub-heading 3003.30 of Central Excise Tariff Act, 1985 which deals with medicaments ....
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....d as a cure for premature hair fall. The product is not perceived as a medicine in popular parlance and the advertisement also focuses on dark and thick hair with fragrance and the mode of prescription and use of "Santhosh Hair Tone" is not similar to that of a drug/medicine. It is available without any medical prescription. Therefore, it should be classified under Chapter 33 of the Central Excise Tariff Act, 1985. 6.The learned JDR relied on the decision of the Tribunal in the case of CCE, Chandigarh-I v. Dabur India Ltd. and Precise Laboratories Ltd. v. CCE, Meerut (sic) reported in 2003 (87) ECC 748 (Tri.) and Supreme Court decision in the case of B.P.L. Pharmaceuticals Ltd. v. Collector of Central Excise, Vadodara reported in 1995 (7....
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..... The excessive hair fall causes premature baldness. It is a disease known as Indruplupta in Ayurveda and Alopeciareata in allopathic system. Since the product is intended to cure the disease, it is a therapeutic product. The Drug Controller and Licensing Authority of Government of Kerala has specifically certified that "Anoop Herbal Hair Oil" is an Ayurvedic patent and proprietary medicine. He relied on the following decisions - (i) Sharma Chemicals Works v. CCE, Cal-I - 2002 (150) E.L.T. 1112 (Tri. - Kolkata), wherein it was held that "Ayurvedic Cool Banphool Oil" is an ayurvedic medicament. (ii) The Supreme Court decision in the case of Hindus....
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....ssions made by both sides. We find that the Commissioner (Appeals) in case of both the Respondents have considered the points raised by the appellants. We find that consequent to the Board Circular No. 333/49/97-CX., dated 10-9-97 giving guidelines for classifying a product under Ayurvedic medicament, the Commissioners of Central Excise were directed to re-examine the assessments of products claimed to be Ayurvedic medicaments under Chapter 30 so as to determine their correct classification under the Central Excise Tariff Act, 1985. On the basis of these guidelines in Para 8 of the Order-in-Appeal in respect of the "Anoop Herbal Hair Oil", the Commissioner (Appeals) has given the following findings - "08. On an examination of this case a....
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....en into consideration the decision of the Supreme Court in the case of B.P.L. Pharmaceuticals Ltd. (supra) where the general principles of classification of a product under Chapter 30 or 33 are contained in Paragraphs 28, 31 & 34. He has correctly applied the principles as laid down by the Supreme Court and arrived at the conclusion that "Anoop Herbal Hair Oil" is appropriately classifiable under Chapter 30 as medicament and not under Chapter 33 as preparation for use on the hair. 9.Similarly, in the case of "Santhosh Hair Tone" manufactured by the second Respondents, the Commissioner (Appeals) has given his finding in Paragraph 5.8 of the impugned order which reads as under - "05.08 The examination of the correctness of the classific....