https://www.taxtmi.com/caselaws?id=102842 Lal Tail, described as a massage oil prepared with ingredients such as Urad, Shankhapushpi, Karpur, Deodaru shal, Turpentine oil and Ratan Jot, was held classifiable as a preparation for the care of skin under Heading 3304.00 of the Central Excise Tariff Act, 1985. Its claim to classification as an ayurvedic medicament under Heading 3003.39 was rejected because an earlier Tribunal decision on an identically described product had already treated the same goods as skin-care preparation rather than medicament. The Revenue's classification view succeeded and the assessee's claim failed. en-us Tue, 27 Aug 2002 00:00:00 +0530 Thu, 16 Feb 2012 14:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102842 Lal Tail, described as a massage oil prepared with ingredients such as Urad, Shankhapushpi, Karpur, Deodaru shal, Turpentine oil and Ratan Jot, was held classifiable as a preparation for the care of skin under Heading 3304.00 of the Central Excise Tariff Act, 1985. Its claim to classification as an ayurvedic medicament under Heading 3003.39 was rejected because an earlier Tribunal decision on an identically described product had already treated the same goods as skin-care preparation rather than medicament. The Revenue's classification view succeeded and the assessee's claim failed. Case-Laws Central Excise Tue, 27 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102842