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    <title>2016 (6) TMI 1096 - CESTAT CHANDIGARH</title>
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    <description>Products described and shown to possess the character of Ayurvedic medicine were classified under Heading 3003.39 of the Central Excise Tariff Act, 1985, because the Tribunal followed its earlier view on similar goods and treated no marks cream/lotion as Ayurvedic medicines rather than cosmetics. Night skin care cream was classified under Heading 3304.00 because the product was found to fall within the cosmetics heading and the issue was also conceded. The operative effect was classification of the goods under the respective tariff headings, attracting excise duty and leaving the appellant without relief.</description>
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      <description>Products described and shown to possess the character of Ayurvedic medicine were classified under Heading 3003.39 of the Central Excise Tariff Act, 1985, because the Tribunal followed its earlier view on similar goods and treated no marks cream/lotion as Ayurvedic medicines rather than cosmetics. Night skin care cream was classified under Heading 3304.00 because the product was found to fall within the cosmetics heading and the issue was also conceded. The operative effect was classification of the goods under the respective tariff headings, attracting excise duty and leaving the appellant without relief.</description>
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