Ayurvedic medicament classification upheld where ingredients, licensing and certificates supported Chapter 30 treatment over cosmetics.

The Tribunal addressed whether the products were classifiable as Ayurvedic medicaments under Chapter 30 or as cosmetics under the Department's proposed headings. It relied on earlier connected decisions involving the same manufacturing arrangement, noting that the ingredients, licence position and supporting certificates showed the goods were understood and treated as Ayurvedic preparations. As no fresh facts or cogent basis were shown to depart from that view, the Department's challenge to reclassification failed and Chapter 30 treatment was upheld in favour of the assessee.

---

---

Issues: Whether the products in question were classifiable as Ayurvedic medicaments under Chapter 30 of the Central Excise Tariff Act or as cosmetics under the headings proposed by the Department.

Analysis: The Tribunal noted that the classification dispute had already been examined in the connected line of decisions involving the same manufacturing arrangement. It relied on the earlier view that the ingredients, licence position, and supporting certificates indicated that the products were understood and treated as Ayurvedic preparations, and found no new material or convincing reason to depart from that view. In the absence of any fresh facts or cogent basis to disturb the appellate finding, the Department's challenge to classification could not succeed.

Conclusion: The products were not to be classified as cosmetics as proposed by the Department, and the classification under Chapter 30 was upheld in favour of the assessee.

---