2003 (7) TMI 429

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....he 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 the revenue is that wanish skin cream/lotion is ....

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....e 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 practitioner. Wanish skin cream/lotion is used to remo....

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....er 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 wanish skin cream/lotion is sold at medical/chemist ....

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.... 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 Central Excise Tariff, held that the product, in questi....