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TMI Blog2017 (5) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... e nature of perfumed hair oil but more in the nature of other preparations for use on hair with unique medicinal properties - an issue similar to the present one was considered by the Tribunal in the case of Vasu Pharmaceuticals [1999 (4) TMI 180 - CEGAT, MUMBAI], where it was held that Trichup oil cannot be considered as ayurvedic medicament. It is admittedly a product meant for use on the hair. However, it is neither a perfumed hair oil nor hair fixture and therefore it appropriately gets covered in the category of other under sub-heading 3305.99 of the Schedule - the product classified under 3305.99 of the CETA as prevailed at the relevant time - appeal allowed - decided in favor of Revenue. - E/738/2003-DB - Final Order No. 20608 / 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... armaceutical and antiseptic constituents, will merit classification under 3305. Aggrieved by the impugned order, Revenue has filed the present appeal. 2. With the above background, we heard Shri Mohd. Yousaf, learned AR and none appeared for the respondent. 3. The learned AR explained the grounds of Revenue appeal as under: (i) It is seen from the product labels of both the disputed products that they contain various ingredients which are in the nature of ayurvedic proprietary medicines. These labels also clearly show that the impugned goods are not sold as perfumed hair oils but as hair vitaliser or anti dandruff hair vitaliser. From the details, it is evident that the primary function of the impugned goods is to prevent hair los ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... medicament. It is admittedly a product meant for use on the hair. However, it is neither a perfumed hair oil nor hair fixture and therefore it appropriately gets covered in the category of other under sub-heading 3305.99 of the Schedule. The classification, proposed in the SCN is appropriate and therefore I hold that Trichup oil is classifiable under Chapter 33 Heading 33.05 and sub-heading 3305.99. I therefore pass order accordingly. 5. We find in the present case also the product which undoubtedly is made for use on hair also contains several ayurvedic ingredients which are said to have properties to promote hair growth, etc. The product has been added with perfume only to get rid of unpleasant odour and make it acceptable to the cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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