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2017 (9) TMI 1486 - CESTAT CHENNAIClassification of goods - Fairplus Herbal Face cream - Fiar plus face lotion - Revenue is seeking their classification under CETA 3304.00 as cosmetic preparation for care of the skin - Claim of the assessee is that these products are Ayurvedic Medicinal preparations classifiable under CETA, 3003 - Reliance placed in the case of Commissioner of Central Excise, Mumbai IV Versus M/s. Ciens Laboratories, M/s. Time Pharma [2013 (8) TMI 467 - SUPREME COURT], where The prescription of the Apex Court is that is used in curing or treating ailments or diseases and contains curative ingredients even in small quantities is to be classified as medicaments - It is fairly well established that the products contain several ingredients which serve the purposes of curing conditions such as, dilated veins (Varicose veins), sun burn, inflammation and rashes etc. Hence, they have been used for therapeutic and prophylactic purposes. Thus, both the products satisfy the test prescribed by the Apex Court - the products in question merit classification under Chapter 30 - appeal dismissed - decided against Revenue.
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