Ashwini Homeo Arnica Hair Oil classifiable as ‘medicament’ under Chapter 30

Commisssioner Of Customs, Central Excise And Service Tax Vs Ashwani Homeo Pharmacy (Supreme Court of India) Supreme Court held that Aswini Homeo Arnica Hair Oil being manufactured and marked as Homeopathy medicine is classifiable under Chapter 30 of the First Schedule to the Central Excise Tariff Act and cannot be branded as a cosmetic. Facts- The Adjudicating Authority held that the product in question, known as “Aswini Homeo Arnica Hair Oil”4 could not be classified as ‘medicament under Tariff Item 3003 90 14 or under any item stated in Chapter 30 of the First Schedule to the Central E...