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2008 (7) TMI 242 - CESTAT NEW DELHI“Pushpadi tail” - Revenue claim classification under sub-heading No. 3304.00 - main contention of the Revenue that “Lal tail” is a massage oil, “Pushpadi tail” which is main ingredient of “Lal tail” has to be massage oil only and not ayurvedic medicine – in view of decision of Hon ble Supreme Court in respondent’s own case, held that “Lal tail” is medicament - grounds taken by the Revenue in their appeal are not sustainable - held that ‘Lal tail’ is medicament and is classifiable u/sh 3003.39
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