Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, & ... vs M/S. Jainson Products on 22 August, 2012
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI Appeal No. E/2412/2004-Mum. (Arising out of Order-in-Appeal No. CEX.XI/JMJ/189/916/NSK/APPEAL/2004 dated 30.04.2004 passed by the Commissioner (Appeals) Central Excise & Customs, Nashik. ) For approval and signature: Honble Mr. S.S. Kang, Vice President Honble Mr. Sahab Singh, Member (Technical) ============================================================
1. Whether Press Reporters may be allowed to see :
the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy :
of the Order?
4. Whether Order is to be circulated to the Departmental :
authorities?
============================================================= Commissioner of Central Excise, & Customs, Nashik :
Appellant VS M/s. Jainson Products :
Respondent Appearance Shri Navneet Additional Commissioner (A.R.) for Appellant None for respondent CORAM:
Mr. S.S. Kang, Vice President Mr. Sahab Singh, Member (Technical) Date of hearing : 22/08/2012 Date of decision : 22/08/2012 ORDER NO.
Per : S.S. Kang Heard learned Additional Commissioner (A.R.). Notice issued to the respondent is received back with postal remark Left. In these circumstances the appeal may be taken up by the respondent.
2. The respondent filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that Silkesha Shampoo Powder is classifiable under Chapter 33 of the Central Excise Tariff as Ayurvedic Medicine. The Revenue challenges this order on the ground that the Shampoo are classifiable under Chapter 33 of the Central Excise Tariff.
3. We find that this issue is now settled by the Tribunal in the case of Kshetriya Shree Gandhi Ashram Vs. Commissioner of C. Ex., Meerut reported in 2002 (150) ELT 834 (Tri.Del.) whereby the Tribunal held that product described on the labels as a shampoo, even though it may contain ayurvedic ingredients having therapeutic value are classifiable only under Chapter 33 of the Central Excise Tariff Act, this decision is followed by the Tribunal in the case of Dena Jee Sansthan Vs. Commissioner of Central Excise, Meerut reported in 2000 (125) E.L.T. 1182 (Tribunal).
4. In view of the above decisions, the herbal shampoos are to be classifiable under Chapter 33 of the Central Excise Tariff Act. Hence, the impugned order is set aside and appeal filed by the Revenue is allowed.
(Dictated in court) (Sahab Singh) Member (Technical) (S.S. Kang) Vice President Sm ??
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