Supreme Court of India
Commissioner of Central Excise, Calcutta-iv v. M/s. Pandit D.P. Sharma
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From the headnote
Central Excise and Salt Act, 1944-Tari.lf Item 3003.30-Himtaj oil /assiflcation of whether 'Ayurvedic medicine' or 'perfumed hair oil '-Held, in the facts of the case the oil is an 'Ayurvedic medicament'. Respondent, the manufacturer of the 'Himtaj oil' filed classification c list classifying the oil as Ayurvedic medicine under sub Heading 3003.30. Show cause notice was issued as to why the oil should not be classified as perfumed hair oil under sub-heading 3305.10. Assistant Collector after considering certain materials which showed that the oil was an Ayurvedic . medicine held that the oil
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