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2011 (10) TMI 92 - CESTAT, NEW DELHIClassification of goods - 'Nomark' cream - cosmetic product or Ayurvedic medicine - Held that:- the product in question i.e. Nomark is a medicament classifiable under heading 3003.39 and is not a cosmetic product classifiable under heading 3304. The revenue has not discharged its burden to prove that the product was known in the market as cosmetics. - Decided in favor of assessee. Related person - whether SDA and OPL are related persons in terms of Section 4(4)(c ) of CEA, 1944 - held that:- OPL was a limited company whereas SDA was a proprietory firm of Mrs. Geeta Sehgal. The mere fact that Mrs. Geeta Sehgal was holding 10% share capital of OPL is not sufficient to treat both as related persons. The department has failed to prove any mutuality of interest or money flow back in two units. - Decided in favor of assessee.
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