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2008 (7) TMI 242 - AT - Central Excise


Issues: Classification of "Pushpadi tail" under Central Excise Tariff Act, 1985

Detailed Analysis:
1. Issue: The appeal was filed by the Revenue against the Order-in-Appeal classifying "Pushpadi tail" under sub-heading No. 3003.39 of the Schedule to the Central Excise Tariff Act, 1985, instead of under sub-heading No. 3304.00 as claimed by the Revenue.

2. Analysis: The Revenue argued that "Pushpadi tail" is the main ingredient of "Lal tail," which is considered a massage oil. They contended that since "Lal tail" was classified as a medicament by the Tribunal in a previous case, the same classification should apply to "Pushpadi tail" as well.

3. Issue: The Respondent submitted that the Hon'ble Supreme Court had set aside the Tribunal's order regarding the classification of "Lal tail" as a medicament.

4. Analysis: The Respondent's advocate argued that the Supreme Court's decision established that "Lal tail" should be classified as a medicament under Chapter 30. Therefore, the main contention of the Revenue that "Pushpadi tail" should be classified as massage oil was not sustainable.

5. Conclusion: The Tribunal rejected the Revenue's appeal based on the Supreme Court's ruling that "Lal tail" is a medicament. Consequently, the classification of "Pushpadi tail" under sub-heading No. 3003.39 was upheld, and the appeal by the Revenue was dismissed.

 

 

 

 

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