I.J. Rao, Member (T)

1. The question that arises in this appeal is whether the product namely "mediker" manufactured by the respondents is used as a shampoo or even as a medicated soap or whether it is used as treatment for lice. Answer to all these will decide on the classification of the product. Both sides produced before us extensive literature to which we will be referring later on. We also witnessed a film shown to us by the respondents.

2. Very briefly the background of the matter is that the Assistant Collector of Central Excise passed an order classifying Mediker under sub-heading 3005.90 considering it as a preparation for use on the hair. The respondents filed an appeal before the Collector of Central Excise (Appeals) who ordered the classification under 3003.10. The Revenue thereafter filed this appeal before us.

3. Shri Sunder Rajan, the learned DR after referring entries in the tariff submitted that the product Mediker is a preparation for use on the hair. He drew our attention to the label appearing on every bottle of Mediker. This label is reproduced below:

"Mediker

ANTI-LICE TREATMENT

DIRECTION FOR USE

Shampoo hair with one capful of Mediker, Massage scalp for 3 min