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2016 (10) TMI 228 - CESTAT MUMBAI

2016 (10) TMI 228 - CESTAT MUMBAI - TMI - 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 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 appe .....

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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 commo .....

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ed 24.05.2005. 2. Heard both sides and perused 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 it is the case of the Revenue that these products would fall under the category of Cosmetics under Chapter 33. Lower authorities have held the product to be Cosmetics on the ground that these products are used .....

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