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2017 (9) TMI 1176 - AT - Central ExciseClassification of goods - Herbal Sheekakai Powder and Herbal Reetha Powder - classified under CTH 3003.39 of CETA, 1985 as an ayurvedic proprietary medicine attracting duty of 10% or under CTH 3305.90 as cosmetic preparations? - Held that: - there is no evidence put forward by the respondent that the impugned products are sold in the market as medicines. Further, it is also seen that the said products are advertised in TV as well as other media as preparations used on the hair and also understood by public as toiletry requisite only - further, the product does not have any property of curing disease. The Supreme Court in the recent judgment in the case of Commissioner of Central Excise, Mumbai Vs. CIENS Laboratories, Mumbai [2013 (8) TMI 467 - SUPREME COURT] has held that for an ayurvedic medicine to be classified under Chapter 30 has to pass the test whether it is for cure of any disease. If the same is only meant for care, then such product would not fall under medicament. Products to fall under CTH 3305.90 - Appeal allowed - decided in favor of Revenue.
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