TaxTMI 
TaxTMI 
2003 (7) TMI 429
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....t. Shri K.K. Anand, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Revenue filed these appeals against the order-in-appeal passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) held that wanish skin cream/lotion is manufactured by the respondents is a ayurvedic medicine. 2. Heard both sides. 3. The contention of th....
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.... classifiable as ayurvedic medicine. 5. The contention of the respondents is that wanish skin cream/lotion is manufactured out of ingredients, which are mentioned in ayurvedic text-book i.e. Dravyaguna Vigyan Vol. II, 4th Edition 1978. They also produced evidence to prove that wanish skin cream/lotion is sold at the medical/chemist shop on the prescription given by a doctor or medical prac....
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....that Nycil Prickly heat powder is classifiable under Chapter 30 of the Central Excise Tariff as medicament as the powder is used for a specific purpose. 6. In the present case, the dispute is regarding classification of wanish skin cream/lotion manufactured by respondents. The respondents in this case produced evidence, which is relied upon by the Commissioner (Appeals) to show that ....
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.... and is used for treatment of pregnancy stretch marks. The revenue is failed to produce any evidence that this product is known in the trade market as cosmetics. 8. Further, we find that the Hon'ble Delhi High Court in the case of Manish Pharma Plasto Pvt. Ltd. v. Union of India (supra), while deciding the classification issue in respect of Nycil Prickly heat powder under Chapter 30 of the....