2017 (9) TMI 1486

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....eeking their classification under CETA 3304.00 as cosmetic preparation for care of the skin, Claim of the assessee is that these products are Ayurvedic Medicinal preparations classifiable under CETA, 3003. The learned Commissioner (Appeals) passed the impugned order allowing the appeals filed by M/s. Vale Exports (P) Ltd., and classifying the products as medicinal preparation under Chapter 30 of the Central Excise Tariff Act. Aggrieved by the said decision, Revenue is in appeal seeking to classify the product in Chapter 33. 3.   With the above background, we have heard Shri R. Subramaniyan, AC (AR) on behalf of the Revenue. None appeared for the Respondent. 4.   The learned departmental representative reiterated....

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....; (ii) The products under dispute are not comparable to ordinary face cream and its basic function is to cure dilated veins (Varicose veins), sunburn, inflammation and rashes. These products are also applied to prevent leprosy and fungus. It is not just a fairness cream, Fair Plus Cream and Fair Plus Herbal Lotion are proprietary Ayurvedic Medicine manufactured under Drug License issued in Form 25D. All the active ingredients contained in the products are mentioned in authoritative texts covered under Schedule 1 of Drugs and Cosmetic Act. The method of preparation is well established in the Ayurvedic system of medicine. Clinical tests conducted by the doctors of Indian Medicine proved the appellant's contentions. Hence it could be se....

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....ask the odour of the other ingredients. (iv) From the Clinical Trial Reports and prescriptions of ayurvedic physicians and hospitals, it is seen that the impugned products have been prescribed to patients along with other ayurvedic medications. 6.   The main grounds advanced by Revenue to seek re-classification under Chapter 33 are as follows:- i) SI.Non I(d) of the notes to Chapter 30 specifically says that preparations of chapter 33, even if they have therapeutic or prophylactic value, will not be covered under Chapter 30. ii) The Fairplus Herbal face cream/Face lotion is not known in the market as Ayurvedic medicine and the same is not ordinarily prescribed by a Physician as medicine for the upkeep of the face. i....