GST/Excise & Customs: ‘Keshyog Ayurvedic/Herbal Hair oil’ and ‘Keshyog Ayurvedic Shampoo’ classifiable under Heading No. 30 as Ayurvedic medical preparation.
Classification of goods – Heading No. 30, read with Heading No. 33, of the Central Excise Tariff Act, 1985 – Keshyog Ayurvedic/Herbal Hair Oil and Keshyog Ayurvedic Shampoo – Period January, 2006 to March, 2007 – Assessee was engaged in selling goods called ‘Keshyog Ayurvedic/Herbal Oil’ and ‘Keshyog Ayurvedic Shampoo’ – Whether said products were classifiable under Heading No. 30 as Ayurvedic medical preparation and not under Heading No. 33 as preparations for use on hair – Held, yes
Citation: [2018] 92 taxmann.com 220 (Madhya Pradesh)