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TMI Blog2004 (2) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appeal No. E/239/2001 is filed by the Commissioner of Central Excise, Calicut, against the Order-in-Appeal No. 148/2001-C.E., dated 30-3-2001 passed by the Commissioner of Customs Central Excise (Appeals), Cochin. 3.Shri B. R. Jagadish, learned JDR appeared for the Appellants and Shri S. S. Radhakrishnan, learned Advocate appeared for the Respondents. 4.The learned JDR pleaded that M/s. Arshik Herbal Remedies (India), Trivandrum are manufactures of "Anoop Herbal Hair Oil". On declaration filed by them, it was found that they classified their products under Chapter sub-heading 3003.30 of Central Excise Tariff Act, 1985 which deals with medicaments used in Ayurvedic system manufactured exclusively in accordance with the formula descr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar parlance and the advertisement also focuses on dark and thick hair with fragrance and the mode of prescription and use of "Santhosh Hair Tone" is not similar to that of a drug/medicine. It is available without any medical prescription. Therefore, it should be classified under Chapter 33 of the Central Excise Tariff Act, 1985. 6.The learned JDR relied on the decision of the Tribunal in the case of CCE, Chandigarh-I v. Dabur India Ltd. and Precise Laboratories Ltd. v. CCE, Meerut (sic) reported in 2003 (87) ECC 748 (Tri.) and Supreme Court decision in the case of B.P.L. Pharmaceuticals Ltd. v. Collector of Central Excise, Vadodara reported in 1995 (77) E.L.T. 485 (S.C.). Relying on these decisions, he stated that from the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Ayurveda and Alopeciareata in allopathic system. Since the product is intended to cure the disease, it is a therapeutic product. The Drug Controller and Licensing Authority of Government of Kerala has specifically certified that "Anoop Herbal Hair Oil" is an Ayurvedic patent and proprietary medicine. He relied on the following decisions - (i) Sharma Chemicals Works v. CCE, Cal-I - 2002 (150) E.L.T. 1112 (Tri. - Kolkata), wherein it was held that "Ayurvedic Cool Banphool Oil" is an ayurvedic medicament. (ii) The Supreme Court decision in the case of Hindustan Ferodo Ltd. - 1997 (89) E.L.T. 16 (S.C.), wherein it was held that articles fall under a particular heading is to be established by the Revenue. (iii) Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a product under Ayurvedic medicament, the Commissioners of Central Excise were directed to re-examine the assessments of products claimed to be Ayurvedic medicaments under Chapter 30 so as to determine their correct classification under the Central Excise Tariff Act, 1985. On the basis of these guidelines in Para 8 of the Order-in-Appeal in respect of the "Anoop Herbal Hair Oil", the Commissioner (Appeals) has given the following findings - "08. On an examination of this case also in the light of the above guidelines, it is seen that - (1) The product is manufactured under the Drug Licence in Form 25 specified for the manufacture of Ayurvedic drug only. (2) The Drugs Controller, Kerala has certified that the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the second Respondents, the Commissioner (Appeals) has given his finding in Paragraph 5.8 of the impugned order which reads as under - "05.08 The examination of the correctness of the classification of the product under CH. 30 in the light of parameters prescribed in Board's Circular F. No. 333/49/97, dated 10-9-97 [1997 (93) E.L.T. T-14] reveal that (i) It is perceived by users as a remedy for premature hair fall, (ii) the nature of the product as made out in the pamphlet to the users clearly indicate it as a medicine, (iii) it is not advertised as a cosmetic toilet preparation, (iv) Like all other Ayurvedic medicines, the product is generally sold without any prescription, (v) It is considered by users as having substantial therapeuti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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