Dhatri Hair care & Massage Oil are Ayurvedic Medicament

C.C. Vs Warrier’s Hospital & Panchakarma Centre (CESTAT Bangalore) Dhatri Hair Oil and Dhatri Massage Oil fall under drugs and cosmetics falling under Chapter 30 of Central Excise Tariff as they have fulfilled the following conditions laid down by the Hon’ble Supreme Court in the case of Dabur India Vs. C.C.E. 2005 (182) ELT 290 (SC); (i) All the ingredients in the product are mentioned in Ayurvedic Text Book (ii) Have a Drug Controller licence (iii) Produced a prescription from Ayurvedic Doctors; whereas the revenue could not produce any evidence that in common parlance, the produ...