- (1.) The question has arisen whether the following six items should be classified under the Central Excise Tariff Act, 1985 as medicaments under sub-Heading 3003.30 or under Sub-Headings 3305.10 and 3305.50 which deal with perfumed hair oil and other preparations for use on the hair. The six items are: (1) Bhringraj Tail (2) Trifla Brahmi Tail (3) Neem Herbal Sat (4} Sat Reetha (5) Meghdoot Herbal Sat (6) Meghdoot Herbal Powder
(2.) The Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) was of the view that the products were properly classifiable under Tariff Sub- headings 3305.10 and 3305.50. The appellant has challenged the finding of the Tribunal and contended that each of these six products referred to above was classifiable under Sub-Heading 3003.30.
(3.) The two competing headings read as follows: "30.03. Medicaments (including veterinary medicaments) 3003.30. Medicaments, including those used in Ayurvedic, Unani, siddha, homoeopathic orbiochemic systems. 33. 05. Preparations for use on the hair 3305.10.-Perfumed hair oils 3305.50.-Other";