Axe Universal Oil is a Ayurvedic product classifiable under Chapter 30

Commissioner of Customs Vs SMA Trading Company (CESTAT Chennai) CESTAT held that Axe Brand Universal Oil classifiable under Chapter 30 as it is similar to Amrutanjan, Vicks, Tiger Balm which were held to be classifiable under Chapter 30 by Hon’ble Supreme Court in the case of Amrutanjan Ltd. Vs. Collector of Central Excise – 1995 (77) ELT 500 (SC). The issue that has to be decided is whether “Axe Brand Universal Oil” can be classified under Chapter 30 or Chapter 33. The ingredients of Axe oil are printed each side of the box of Axe oil. The active compositions of the oil are Pudhin...