https://www.taxtmi.com/caselaws?id=112013 The Tribunal upheld the classification of the cosmetic product, "Dr. Smyle Prickly Heat Powder," under Heading 3003.10 as a medicinal preparation, rejecting the department's argument for classification under 3304.00. Relying on a Delhi High Court decision and a Supreme Court precedent, the Tribunal concluded that the product did not qualify as a cosmetic but rather as a medicinal preparation, despite the ongoing appeal before the Supreme Court in a related matter. The appeal was dismissed, affirming the product's classification under Heading 3003.10. en-us Thu, 24 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 12:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112013 The Tribunal upheld the classification of the cosmetic product, "Dr. Smyle Prickly Heat Powder," under Heading 3003.10 as a medicinal preparation, rejecting the department's argument for classification under 3304.00. Relying on a Delhi High Court decision and a Supreme Court precedent, the Tribunal concluded that the product did not qualify as a cosmetic but rather as a medicinal preparation, despite the ongoing appeal before the Supreme Court in a related matter. The appeal was dismissed, affirming the product's classification under Heading 3003.10. Case-Laws Central Excise Thu, 24 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112013