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    <title>2005 (8) TMI 241 - CESTAT, BANGALORE</title>
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    <description>Products prepared from ingredients found in Ayurvedic texts, manufactured under a drug licence and used for treatment of skin ailments, are classified as Ayurvedic medicaments rather than cosmetics when their therapeutic, prophylactic and curative character is established. On that basis, Kaveri Fairness Milk Cream, Pankaja Kasthuri and Amrutha Kasthuri were treated as medicaments under Tariff Heading 3003.30/3003.39, and not as cosmetics under Tariff Heading 3304.00. The analysis distinguished goods intended for treatment from products meant for beautification and relied on settled classification principles for Ayurvedic formulations.</description>
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