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2018 (3) TMI 1487 - HC - Central ExciseClassification of goods - Kashyog Oil and Keshyog Herbal Powder Hair Wash/Shampoo - whether these impugned goods should be classified either as Ayurvedic medicine or cosmetic / toilet preparation? - whether or not the processes undertaken by GTM will amount to manufacture? - Held that: - The learned Tribunal relying on the decision of Himtaj Ayurvedic Udyog Kendra V/s. Commissioner of Central Excise Allahabad, [2001 (12) TMI 250 - CEGAT, NEW DELHI], came to the conclusion that the products in question are rightly questionable under Chapter 30 as Ayurvedic medical preparation - the Appellate Authority rightly classified the product in question under Chapter 30 as Ayurvedic Medical Preparation. Whether the process of labeling packing undertaken by the appellant will amount to manufacture or not? - Held that: - the learned Tribunal upheld the finding that the process undertaken by the appellant amounts to manufacture. Appeal dismissed.
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