https://www.taxtmi.com/caselaws?id=264864 Classification of the product as an Ayurvedic preparation under Chapter 30 or a cosmetic under Chapter 33 required fresh adjudication because the chemical examiner's report had not been supplied to the assessee for rebuttal and the evidence was not examined on the basis of the drug licence, authoritative Ayurvedic texts, common parlance, and the settled twin tests for Ayurvedic preparations. The existing classification analysis was therefore incomplete, and the matter was remanded to the original adjudicating authority for a de novo decision after disclosure of the report and opportunity to contest it. en-us Thu, 08 Jan 2015 00:00:00 +0530 Sun, 04 Oct 2015 19:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264864 Classification of the product as an Ayurvedic preparation under Chapter 30 or a cosmetic under Chapter 33 required fresh adjudication because the chemical examiner's report had not been supplied to the assessee for rebuttal and the evidence was not examined on the basis of the drug licence, authoritative Ayurvedic texts, common parlance, and the settled twin tests for Ayurvedic preparations. The existing classification analysis was therefore incomplete, and the matter was remanded to the original adjudicating authority for a de novo decision after disclosure of the report and opportunity to contest it. Case-Laws Central Excise Thu, 08 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264864