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2009 (5) TMI 194 - CESTAT, NEW DELHIDispute pertaining to the classification of the products namely Brahmi Amla Oil and Ayur natural hair wash – cosmetics vs. medicaments - it is the contention of the Department that the products are cosmetics, the assessee insists the same to be ayurvedic medicines. - the assessee was called upon as to why the duty should not be confirmed by classifying the products to be cosmetics, and therefore classifiable under tariff entry No. 3305.10 and not under tariff entry No. 3003.31 as claimed by the assessee. - It is settled law that in such cases the twin test approved by the Apex Court in the recent decision in CCE, Nagpur v. Shree Baidyanath Ayurved Bhawan Ltd., reported in [2009 - TMI - 33000 - SUPREME COURT] has to be applied and followed. - authorities have not applied their mind to the twin test as approved by the Apex Court – matter remanded to the adjudicating authority to decide the issue of classification afresh by applying the twin test - the burden regarding the proof pertaining to the classification of the product can be discharged by the Department not only by producing evidence by the Department itself but also by relying upon the evidence produced by the assessee
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