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    <title>2005 (8) TMI 8 - CESTAT, Bangalore</title>
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    <description>Products manufactured in accordance with Ayurvedic texts, under a drug licence, and used for treatment of skin ailments were treated as Ayurvedic medicaments because they had therapeutic, prophylactic or curative value. The tribunal applied the principle that such products are classifiable as medicaments rather than cosmetics where their composition and use indicate a medicinal purpose, not beautification. Classification under Tariff Heading 3003.30 was accepted, with consequential relief to the assessee.</description>
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