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TMI Blog2003 (1) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... l. 2.1 Shri V. Lakshmi Kumaran, learned Advocate, submitted that Keshraj Oil is clearly identified, recognised and treated as an Ayurvedic medicine and its main value is therapeutic value or prophylactic value; that the impugned product is an ayurvedic medicine containing all the ingredients specifically mentioned in the authoritative Ayurvedic Text and the ayurvedic medicinal value is the main function and not a subsidiary function; that Note 2 to Chapter 33 of the Tariff is not attracted as the labels affixed to the impugned product no where mentions that it is hair oil; that on the other hand it is clearly mentioned in the label as under : Dabur Keshraj Oil is a speciality formulated Ayurvedic Cooling Oil. Its ingredients are trad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts in support of his contention that the ingredients which had gone into the manufacture of Himtaj oil are only those which are specifically mentioned in the authoritative text books on Ayurveda. Reliance has also been placed on the decision in the case of Pandit D.P. Sharma v. CCE, Calcutta - 2001 (133) E.L.T. 723 (T) = 2000 (41) RLT 443 (CEGAT). 3. Countering the arguments, Shri R.C. Sankhla, learned SDR, submitted that as per Note 2 to Chapter 33, Headings 33.03 to 33.07 are applicable to the products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary curative or prophylactic value; that the impugned product has been labeled and marked as Dabur Keshraj Oil thereb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he classification of which was considered by the Larger Bench of this Tribunal in Himtaj Ayurvedic Udyog Kendra case. The Revenue has not disputed the fact that the ingredients used in both the products are more or less same. The finding reached by the Larger Bench in that matter was that Himtaj Oil is an ayurvedic medicament as ingredients are those which have been specifically mentioned in the authoritative text books on Ayurveda. We also observe that the label of the impugned product clearly mentions that its ingredients cool the scalp, relieve eye-strains and headaches. No where it is mentioned on the label that it is for use as cosmetics or toilet preparations. The learned SDR has attempted to show the difference between the impugned p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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