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of <h1>Supreme Court of India classifies 'Himtaj Oil' as 'Ayurvedic Medicaments' under Sub-Heading 3003.30 for central excise purposes.</h1> The Supreme Court of India ruled that 'Himtaj Oil' should be classified under Sub-Heading 3003.30 as 'Ayurvedic Medicaments' rather than under 3305.10 as 'Perfumed hair oil' according to the Tariff Act. This decision clarifies the product's classification for central excise purposes, impacting how it is taxed under the law. The case involved the Commissioner of Central Excise, Allahabad, and Himtaj Ayurvedic Udyog Kendra, with the court's interpretation aligning with the Ayurvedic nature of the product rather than its use as a hair oil.
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