The Commissioner Of Central Excise, ... vs Himtaj Ayurvedic Udyog Kendra

The Supreme Court considered whether 'Himtaj oil' should be classified as an Ayurvedic medicament under subheading 3003.30 or as perfumed hair oil under subheading 3005.10. Following the decision of a larger Bench of CEGAT and the Court's own concurrent ruling in a related appeal, the Court affirmed that the product is classifiable as an Ayurvedic medicament. The Court further upheld the tribunal's decision to remand the cases to the Adjudicating Authority for duty recomputation and determination of the applicability of the extended period of limitation.