2005 (8) TMI 241

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ber (J)]. - The appellants have challenged the Order-in-Appeal No. 8/2004-C.E., dated 4-8-2004 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 Ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on. The appellants have relied on the Ayurvedic texts and contended that the 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 d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he further claim made is that where skin in between the thighs gets infected 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 v. Sharma Chemical Works - 2003 (154) E.L.T. 328 (S.C.), has clearly held that when the items are manufactured in terms of Ayurvedic texts an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the case of Herbal Products v. CCE, Calicut - 2002 (146) E.L.T. 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. ....