2008 (9) TMI 4 - SUPREME COURT

Classification & Valuation– Bio Aloevera, Bio Bhringraj, Bio-cucumber, Bio-coconut etc. - revenue claim to classify these products u/ch 3304 or 3305 as “cosmetics” & charge duty @ 40% is not accepted - products contained elements having Ayurvedic medicinal value – hence impugned products are covered u/ch 3003.30 as "Ayurvedic medicines" & chargeable duty @ 10% advalorem only – IRLP (respondent) & IMPL are not related persons so price at which IRLP sold the products was to be adopted