2013 (1) TMI 28 - AT - Central Excise

Classification - Silkesha Shampoo Powder - Chapter 33 - Ayurvedic Medicine - Held that - Following the decision in case of KSHETRIYA SHREE GANDHI ASHRAM (1999 (8) TMI 892 - CEGAT, NEW DELHI) that product described on the labels as a shampoo, even though it may contain ayurvedic ingredients having therapeutic value are classifiable only Chapter 33 of the Central Excise Tariff Act. In favor of revenue

Summary

The appeal was filed against the classification of Silkesha Shampoo Powder as Ayurvedic Medicine under Chapter 33 of the Central Excise Tariff. The Tribunal ruled that herbal shampoos, even with ayurvedic ingredients, are to be classified under Chapter 33. The impugned order was set aside, and the Revenue's appeal was allowed. (Case citation: 2013 (1) TMI 28 - CESTAT MUMBAI)