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TMI Blog2018 (8) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... en after crossing the SSI exemption. The Department sought to classify the Hair Oil and the Massage Oil under Central Excise Tariff Heading 3305 and 3304 respectively as cosmetics. A SCN seeking to demand Central Excise duty of Rs. 13,91,873 and Rs. 4,75,589/- was proposed to demand and seeking to confiscate the goods and levying penalties was issued to the respondents; the Joint Commissioner vide Order-in-Original No. 7/2005 dated 30.11.2005 has confirmed the demand of Rs. 13,91,873/- along with the interest and also levied penalties. 2. On an appeal filed by the respondents, the learned Commissioner (A) vide order No. 04/2007 has remanded the case back to the original adjudicating authority for passing fresh orders re-quantifying the dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that the Drug Control Department, Govt. of Kerala has issued a Loan License No. 30/25E/2003 dated 13.05.2003 to M/s. Haridev Formulations under the Drugs and Cosmetics Act to manufacture and sale Ayurvedic drugs; the Drug Control Department has also certified that the products "Dhatri Hair Care Oil" and "Dhatri Massage Oil" are drugs and not cosmetics. The respondents have entered into an agreement with M/s. Haridev Formulations for manufacture of the impugned goods. The entire raw materials required for manufacture for the impugned goods for supply to the job workers by the respondents and job charges were paid; the respondents are brand owners and are producing the entire products from the job workers. The total clearances of impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erent components is manufactured by different companies. The matter has reached to the Supreme Court where the Hon'ble Supreme Court has decided in some cases in favour of the appellant and in some cases in favour of the Department. In the case of Dabur India Ltd. Vs. CCE, Jamshedpur-2005 (182) ELT 290, the Hon'ble Supreme Court has decided the matter in favour of the appellant and considered the Hair Oil as Ayurvedic product. Similarly, the Commissioner (A) has discussed number of case-laws decided by the Hon'ble Supreme Court in his order [Puma Ayurvedic Herbal Pvt. Ltd. Vs. CCE, Nagpur- 2006 (196) ELT 3 (SC)] where it was considered Ayurveda medicine. So there are the judgments available on both sides. 8. In view of the above, we find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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