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2008 (8) TMI 179 - CESTAT, CHENNAIClassification of a product ‘Face to Face’, a cream/lotion – assessee claims the product to be a medicament used for treating skin diseases - department plea that the product is a “cosmetic” falling under CSH 33.04, is not acceptable – it is a herbal preparation of highly curative value - held that product is classifiable as “ayurvedic preparation” under CSH 3003.30 – further, bar of unjust enrichment doesn’t apply to refund claim from finalization of assessment for period prior to year 1999
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