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2016 (10) TMI 228 - CESTAT MUMBAIClassification of goods - P&P Ayurvedic Medicine or Cosmetics under Chapter 33? - t these products are used for scalp irritation and loss of hair due to dandruff; for infection for lice and nits in hair; for arresting Hair loss; for washing dry and oily hair, for facial spots and blemishes, for glowing face, for improving dark skin complexion etc. - Held that: - the labels annexed to the appeal memorandum indicates that the items manufactured by the appellant are indicated as ayurvedic medicine as per manufacturing licence issued by the Food and Drug Authorities. The content and ingredients of the product also indicate that they contained ayurvedic substances which are recorded in authentic ayurvedic books and instruction and indication for which the items are to be used also indicate that they are for a specific period of use. A plain reading of the said label would indicate that these are to be used as medicine in ayurveda. The issue decided in the case of CCE vs. Ishaan Research Lab (P) Ltd [2008 (9) TMI 4 - SUPREME COURT] where it was held that the product is Ayurvedic medicines. The decision in the case of CCE vs. Ciens Laboratories [2013 (8) TMI 467 - SUPREME COURT] also followed where it was held that the primary function of these items is care and not cure. Reliance also placed in the decision in the case of CCE vs. Shree Baidyanath Ayurved Bhawan Ltd. [2009 (4) TMI 6 - SUPREME COURT] for the proposition that common parlance test continues to be determinative test for classification. Product classified as Ayurvedic medicine - appeal allowed - decided in favor of appellant.
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