Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2003 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (3) TMI 102 - SUPREME COURTWhether the product in question can be classified as a cosmetics and toilet preparation falling under Tariff Item 33.04 or as patent or proprietary medicine under Tariff Item No. 30.03 ? Held that:- After verification of the entire evidence and the certificates produced on record as well as the report of the Chemical Analyser, the Tribunal rightly arrived at the conclusion that the product in question is oil used for massage and would be covered by heading 33.04. The oil is not used for cure of skin but is oil for massage and it takes care of the skin. Against assessee.
|