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2016 (6) TMI 1096 - CESTAT CHANDIGARH

2016 (6) TMI 1096 - CESTAT CHANDIGARH - 2016 (337) E.L.T. 231 (Tri. - Chan.) - Classification - 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 ch .....

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t issue involved in the matter is whether no marks cream/lotion are cosmetics chargeable to duty under ETH 3304.00 or classifiable as ayurvedic medicines under ETH 3003.39 of the Central Excise Tariff Act or not? 3. The issue came up before this Tribunal in the case of Seagull Drugs (Ayurvedic) vs. CCE, Rohtak-2013 (291) ELT 284 (Tri.-Del.) 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 .....

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