https://www.taxtmi.com/caselaws?id=35497 The appellate tribunal upheld the classification of products as ayurvedic medicaments rather than cosmetic preparations under the Central Excise Tariff Act. The tribunal found that the goods were supported by clinical studies and certificates from medical practitioners, indicating their medicinal value against ring worms. As the Revenue failed to successfully classify the goods as cosmetic preparations and did not contest the evidence presented by the respondent, the tribunal concluded in favor of classification as ayurvedic medicaments. The exemption issue based on brand name usage was not addressed as the classification issue was resolved in favor of the assessee, resulting in the dismissal of the appeal. en-us Wed, 04 Feb 2009 00:00:00 +0530 Wed, 10 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35497 The appellate tribunal upheld the classification of products as ayurvedic medicaments rather than cosmetic preparations under the Central Excise Tariff Act. The tribunal found that the goods were supported by clinical studies and certificates from medical practitioners, indicating their medicinal value against ring worms. As the Revenue failed to successfully classify the goods as cosmetic preparations and did not contest the evidence presented by the respondent, the tribunal concluded in favor of classification as ayurvedic medicaments. The exemption issue based on brand name usage was not addressed as the classification issue was resolved in favor of the assessee, resulting in the dismissal of the appeal. Case-Laws Central Excise Wed, 04 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35497