2001 (2) TMI 447 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding the classification of the product "Eukroma" as a medicament under heading 3003.10 instead of a cosmetic product under heading 33.04. The decision was based on the active ingredient hydroquinone, supported by previous case law and affidavits from a dermatologist. The appeal was dismissed as the department's appeal against a similar case did not affect the binding force of the decision.