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Dr. Jain’s Forest Herbal Pvt. Ltd. Versus Commissioner of Central Excise, Thane

2016 (10) TMI 228 - CESTAT MUMBAI

Classification 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 o .....

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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 .....

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(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 func .....

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ive test for classification. - Product classified as Ayurvedic medicine - appeal allowed - decided in favor of appellant. - Appeal No. E/3020/05 - A/89858/16/EB - Dated:- 10-8-2016 - Shri M.V. Ravindran, Member (Judicial) And Shri C.J. Mathew, Me .....

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used the records. 3. The issue involved in this case is regarding the classification of the product manufactured by the appellant. The appellant is manufacturing the goods which they classified under the category of P&P Ayurvedic Medicine while i .....

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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. are the items which are used as cosmetics and can .....

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e labels which are annexed to the appeal memorandum and find that these labels indicate 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 .....

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of use. A plain reading of the said label would indicate that these are to be used as medicine in ayurveda. 5. We find that the issue now seems to be squarely covered by the decision of the apex court in CCE vs. Ishaan Research Lab (P) Ltd. 2008 (23 .....

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