2017 (9) TMI 1176

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..... on the hair and also understood by public as toiletry requisite only - further, the product does not have any property of curing disease. The Supreme Court in the recent judgment in the case of Commissioner of Central Excise, Mumbai Vs. CIENS Laboratories, Mumbai [2013 (8) TMI 467 - SUPREME COURT] has held that for an ayurvedic medicine to be classified under Chapter 30 has to pass the test whether it is for cure of any disease. If the same is only meant for care, then such product would not fall under medicament. Products to fall under CTH 3305.90 - Appeal allowed - decided in favor of Revenue.
Ms. Sulekha Beevi C.S., Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri S. Govindarajan, AC (AR) for the Appellant None f .....

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..... e market as medicine and that it is advertised in TV and other media as preparations for use on the hair and is understood by public as toiletry requisite only. The respondents have not produced any evidence to claim that the product has been prescribed by any medical practitioner to be called as a medicine. The respondents having not discharged their burden of proof to classify the item under Chapter Heading 30, the Commissioner (Appeals) ought not to have held that the products are classifiable under Chapter Heading 30. The learned AR also relied upon the decision rendered by Tribunal in the case of Commissioner of Central Excise Vs. Medi Herbs - 2006 (202) ELT 600 in which the very same herbal shikakai powder was held to be classifiable .....

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..... these factors as well as literature available on the goods which indicated the product does not have any property of curing disease. The Supreme Court in the recent judgment in the case of Commissioner of Central Excise, Mumbai Vs. CIENS Laboratories, Mumbai - 2013 (295) ELT 3 (SC) has held that for an ayurvedic medicine to be classified under Chapter 33 has to pass the test whether it is for cure of any disease. If the same is only meant for care, then such product would not fall under medicament. A similar issue has been considered by the Tribunal in the case of Medi Herbs (supra). In the said case, exactly the similar product namely herbal shikakai powder was under analyzation. The Tribunal held that the said products are classifiable u .....

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