2002 (8) TMI 380 - AT - Central Excise

Summary

The appeal was against the classification of 'Lal Tail' as a massage oil under Heading No. 3003.39 instead of Heading 3304.00. The manufacturer claimed it was an ayurvedic medicament, but the Revenue argued it was just a massage oil. The Tribunal referred to a similar case and decided in favor of the Revenue, classifying 'Lal Tail' under sub-heading No. 3304. The impugned Order-in-Appeal was set aside, and the Order-in-Original by the Dy. Commissioner was restored.