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        Central Excise

        Classification (HSN Code) for 'Himtaj Oil'-Interpretation of Tariff (3303.30 or 3305.10)

        5 July, 2017

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        As per the prevalent law and classification Apex court has held that, " the expression Himtaj Oil " fall under Sub-Heading 3003.30  i.e.  "Ayurvedic Medicaments"  and not under 3305.10 i.e. "Perfumed hair oil" of the Tariff Act.

         

        COMMR. OF C. EX., ALLAHABAD Versus HIMTAJ AYURVEDIC UDYOG KENDRA - 2003 (4) TMI 100 - SUPREME COURT OF INDIA

         

         

        Classification of Himtaj Oil as Ayurvedic medicament confirmed, excluding perfumed hair oil category under tariff. The document determines that the classification question for Himtaj Oil is whether it is an Ayurvedic Medicament or a perfumed hair oil; it records the authoritative precedent that the product properly falls within the Ayurvedic Medicaments sub heading rather than the perfumed hair oil tariff heading, applying character based classification principles to distinguish medicament articles from cosmetic preparations.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Classification of Himtaj Oil as Ayurvedic medicament confirmed, excluding perfumed hair oil category under tariff.

                              The document determines that the classification question for Himtaj Oil is whether it is an Ayurvedic Medicament or a perfumed hair oil; it records the authoritative precedent that the product properly falls within the Ayurvedic Medicaments sub heading rather than the perfumed hair oil tariff heading, applying character based classification principles to distinguish medicament articles from cosmetic preparations.


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