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TMI Blog2009 (6) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... cided on 29-8-2002. Both these separate orders are under challenge in these appeals by the Department. Held that- there has been no dispute by the Department regarding the classification of the product under sub heading 3305.10 and has been classified on regularly. For the reason stated above, in our considered opinion, there is no case made out for interference with the impugned order. Accordingly, the appeals are dismissed. - E/609-610, 2003 - A/218-219/2009-WZB/C-I/ (EB), - Dated:- 2-6-2009 - Justice R.M.S. Khandeparkar, President and Shri A.K. Srivastava, Member (T) Shri N.A. Sayeed, JDR, for the Appellant. Shri V.S. Nankani, Advocate, for the Respondent. [Order per: Justice R.M.S. Khandeparkar, President (Oral)]. - Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 (73) E.L.T. 769 (S.C.) and Union of India v. T.S.R. Co. reported in 1985 (22) E.L.T. 701 (Mad.) as well as of the Tribunal in the matter of Pandit D.P. Sharma v. CCE , Calcutta reported in 2001 (133) E.L.T. 723 (Tri.-Kol.), submitted that the labels of the product clearly disclose that the product manufactured by the appellant was a non-greasy hair oil enriched with Pro-Vitamin B5, which penetrates deep into baby's scalp and nourishes roots of the hair and keeps baby's hair healthy. Considering the same, according to the DR, the product cannot be considered as 'perfumed hair oil' and hence, required to be classified under sub heading 3305.99. On the other hand, the learned Advocate appearing for the respondent, placing relia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent in matter relating to the perfumed hair oil manufactured by the Zandu Pharmaceutical Works Ltd., the Apex Court while dealing with the issue regarding classification of the said product, accepted the contention of the assessee and approved the classification of the said product under sub-heading 3305.10. 5 . Merely because the labels of the product disclose that the same contain certain "Pro-Vitamin B5" which can be useful to nourish roots of the hair and to keep baby's hair healthy, that cannot be determining factor for classification of the product. In fact, the Madras High Court's decision relied upon by the learned JDR in the matter of Union of India and Other v. TSR Co . reported in 1985 (22) E.L.T. 701 (Mad.) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in question was commonly understood as Johnson's Baby Hair Oil as sought to be argued on behalf of the Department. The Apex Court has held that it is only a common parlance test for classification of the product. In recent decision of the Apex Court in the matter of Commissioner of Central Excise, Nagpur v. Shree Baidyanath Ayurved Bhawan Ltd. reported in 2009 (237) E.L.T. 225 (S.C.), while reiterating its earlier decision in Puma Ayurvedic Herbal Pvt. Ltd. v. CCE , Nagpur reported in 2006 (196) E.L.T. 3 (S.C.) as well as Shree Baidyanath Ayurved Bhawan Ltd. v. Collector reported in 1996 (83) E.L.T. 492 (S.C.), it was clearly held that how the consumer looks at a product and what is his perception in respect of the product a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct fall under the said entry - sub-heading 3305.10 of the Central Excise Tariff Act, 1985." Taking into consideration the decision of the Apex Court in Zandu Pharmaceutical Works Ltd. (supra) read with decision in Shree Baidyanath Ayurved Bhawan Ltd. (supra) as well as in Puma Ayurvedic Herbal Pvt. Ltd. (supra) of the Apex Court, the view of the Allahabad High Court and Bombay High Court, which has been summarized in para 8 can be of no help to the appellant. The decision in Pandit D.P. Sharma case by the Tribunal were in relation to a product called Himtaj oil having one of the item mentioned in approved list of Ayurvedic medicine and dealing with the terms of the provisions of Drugs and Cosmetics Act, 1940. Be sides in the said case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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