2005 (8) TMI 8

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....dated 04.08.2004 passed by the Commissioner (Appeals) holding that the items Kaveri Fairness Milk Cream, Pankaja Kasthuri, Amrutha Kasthuri are not classifiable as either Ayurvedic product under Tariff Heading 3003.39 or as medicament used in ayurvedic systems. The authorities have proceeded to classify the item under Tariff Heading 3304.00 as Cosmetics. 2. We have heard both sides in the matte....

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....e same are manufactured in terms of the ingredients mentioned in the ayurvedic texts. This portion of the evidence is not disputed. So also in the case of the Chloasma, which is considered to be a condition in which blotches of pale brown skin pigmentation appear on the forehead, cheeks and nose, It is developed sometimes during pregnancy. In some cases, the spots merge, forming the so called Mask....

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....d by fungal infection, the item is used for curing the same. These uses are not disputed by the adjudicating authority in the order. It is seen that the Apex Court, in the case of CCE Vs. Sharma ChemicalWorks -2003 (56) RLT 123 (SC) =2003 (154) ELT 328 (SC), has clearly held that when the items are manufactured in terms of Ayurvedic texts and are having therapeutic, prophylactic or curative value ....

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.... Calicut - 2002 (52) RLT 810 (CEGAT-Ban.)2002 (146) ELT 126 (Tri. Bang.) has found that the ingredients were mentioned in Ayurvedic text books and the Deputy Drugs Controller had clearly accepted the item to be a Medicament. The Tribunal upheld the contention to consider the items to be Medicaments and not as Cosmetics. This judgment also clearly applies to the facts of the present case. In view o....