Judgment

( 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"

( 4 ) IN coming to the conclusion that all the six products were classifiable under preparation for use on the