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2013 (1) TMI 28 - AT - Central ExciseClassification - 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
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)
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