It must be mentioned that prior to 28th January, 1986, the question was whether Banphool Oil companyld be classified under Tariff Item 68 i.e. Ayurvedic Medicament or under Tariff Item 14F ii i.e. Perfumed Hair Oil.
283 284 of 2001 are against judgment of CEGAT dated 3rd April, 2000.
Civil Appeals Nos.
2640 of 2001 is against the judgment of CEGAT dated 27th July, 2000 and Civil Appeals Nos.
Civil Appeal No.
7610 of 1999 is against the judgment dated 24th June, 1999 passed by the Customs, Excise and Gold Control Appellate Tribunal CEGAT .
In this case the Judicial Member took the view that Banphool Oil was classifiable as an Ayurvedic medicament whereas the Technical Member took the view that it was classifiable as a perfumed hair oil.
Thus by majority, CEGAT has held that Banphool Oil is classifiable as an Ayurvedic Medicament under Tariff Item 3003.30.
707 709/2003 are against the judgment of CEGAT dated 26th February, 2003.
After this date, the question is whether it falls under Tariff Item 3305.10 i.e. perfumed hair oil or 3003.30 i.e. Ayurvedic Medicament.
In view of this difference, the matter was referred to a third Member who has agreed with the Judicial Member and held that Banphool Oil is classifiable as an Ayurvedic Medicament.
Civil Appeal No.
