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2016 (6) TMI 1096 - CESTAT CHANDIGARHClassification - No marks cream/lotion - whether cosmetics chargeable to duty under ETH 3304.00 or as ayurvedic medicines under ETH 3003.39 of the Central Excise Tariff Act or not? - Held that:- The issue came up before this Tribunal in the case of Seagull Drugs (Ayurvedic) vs. CCE, Rohtak-2013 [2011 (10) TMI 92 - CESTAT, NEW DELHI] wherein this Tribunal has held that these items are ayurvedic medicines and duty is chargeable under ETH 3003.39 of CET. Therefore, we hold that the items in question are chargeable to duty as per ETH 3003.39. Nigh Skin care cream is classifiable under CETH 3304.00 of CETA.
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