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    <title>2016 (11) TMI 7 - CESTAT NEW DELHI</title>
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    <description>The Supreme Court classified &quot;Roop Amrit&quot; and &quot;Complete Solution&quot; as cosmetic/toilet preparations under heading 3304, not Ayurvedic medicines. Valuation was done under Section 4A, and SSI exemption for the Indore unit was upheld. The demand for the extended period was sustained, but penalties on partners were set aside. The appeals were partly allowed, with the cross-objection disposed of accordingly.</description>
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