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    <title>1985 (7) TMI 356 - CEGAT NEW DELHI</title>
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    <description>The Tribunal classified Dant Manjan and Kajal under item 68 CET, denying them exemption under Notification No. 62/78 as they are not considered drugs or medicines. However, Surma was classified under item 14E CET as an Ayurvedic medicine, exempting it from duty. The appeal was disposed of in accordance with these classifications.</description>
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      <description>The Tribunal classified Dant Manjan and Kajal under item 68 CET, denying them exemption under Notification No. 62/78 as they are not considered drugs or medicines. However, Surma was classified under item 14E CET as an Ayurvedic medicine, exempting it from duty. The appeal was disposed of in accordance with these classifications.</description>
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