https://www.taxtmi.com/caselaws?id=109800 Finality of classification barred the department from reopening the same goods as cosmetics or toilet preparations after the earlier determination had become conclusive. The products were held to remain Ayurvedic medicaments under sub-heading 3003.31 because they were manufactured in accordance with authoritative Ayurvedic texts, and the added ingredients were certified to have no therapeutic value. Preservatives, inert excipients, or binding agents without therapeutic effect did not disqualify the goods from Ayurvedic classification. The impugned appellate order was upheld and the Revenue's challenge to the classification failed. en-us Mon, 03 Feb 2003 00:00:00 +0530 Wed, 11 Apr 2012 18:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109800 Finality of classification barred the department from reopening the same goods as cosmetics or toilet preparations after the earlier determination had become conclusive. The products were held to remain Ayurvedic medicaments under sub-heading 3003.31 because they were manufactured in accordance with authoritative Ayurvedic texts, and the added ingredients were certified to have no therapeutic value. Preservatives, inert excipients, or binding agents without therapeutic effect did not disqualify the goods from Ayurvedic classification. The impugned appellate order was upheld and the Revenue's challenge to the classification failed. Case-Laws Central Excise Mon, 03 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109800