Classification (HSN Code) for "Himtaj Oil"-Interpretation of Tariff (3303.30 or 3305.10)

As per the prevalent law and classification Apex court has held that, " the expression Himtaj Oil " fall under Sub-Heading 3003.30  i.e.  "Ayurvedic Medicaments"  and not under 3305.10 i.e. "Perfumed hair oil" of the Tariff Act.

COMMR. OF C. EX., ALLAHABAD Versus HIMTAJ AYURVEDIC UDYOG KENDRA - 2003 (4) TMI 100 - SUPREME COURT OF INDIA