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2017 (7) TMI 1201 - CESTAT NEW DELHIClassification of goods - wash powder (Amla and Shikakai) - appellant claimed that this is a medical preparation but the Department considered it is a cosmetic. Held that:- For the earlier period, in assessee’s case, the issue came up before the Tribunal HERBAL HOUSE VERSUS C.C.C. EX & S. TAX, BHOPAL [2016 (12) TMI 533 - CESTAT NEW DELHI], where Hon’ble Supreme Court in the case of Meghdoot Gramodyog Sewa Santhan vs. C.C.E.,Lucknow [2004 (10) TMI 93 - SUPREME COURT OF INDIA] where the Hon’ble Supreme Court observed that A product may be medicinal without having been prescribed by a Medical Practitioner. It was also not necessary for a person manufacturing medical products to claim classification under Tariff Heading 3303.031 without establishing that the product had in fact been tested on patients in controlled situations or that the outcome had not been tested for effectiveness. This would be particularly true in the cases where the products are claimed to be based on traditional ayurvedic formulae. Appeal dismissed - decided against appellant.
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