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2016 (6) TMI 1096 - AT - Central ExciseClassification - No marks cream/lotion - whether cosmetics chargeable to duty under ETH 3304.00 or as ayurvedic medicines under ETH 3003.39 of the Central Excise Tariff Act or not? - Held that - The issue came up before this Tribunal in the case of Seagull Drugs (Ayurvedic) vs. CCE, Rohtak-2013 2011 (10) TMI 92 - CESTAT, NEW DELHI wherein this Tribunal has held that these items are ayurvedic medicines and duty is chargeable under ETH 3003.39 of CET. Therefore, we hold that the items in question are chargeable to duty as per ETH 3003.39. Nigh Skin care cream is classifiable under CETH 3304.00 of CETA.
Issues: Classification of cosmetic products under Central Excise Tariff Act
The judgment by the Appellate Tribunal CESTAT CHANDIGARH, delivered by Mr. Ashok Jindal, Member (Judicial), and Mr. Raju, Member (Technical), addressed the classification of cosmetic products under the Central Excise Tariff Act. The primary issue was whether "no marks cream/lotion" should be classified as cosmetics chargeable to duty under ETH 3304.00 or as ayurvedic medicines under ETH 3003.39. The Tribunal referred to a previous case involving Seagull Drugs (Ayurvedic) vs. CCE, Rohtak, where it was established that such items are classified as ayurvedic medicines under ETH 3003.39. Consequently, the Tribunal ruled that the products in question are chargeable to duty under ETH 3003.39. Another issue raised was the classification of Night skin care cream, which the appellant sought to classify under ETH 3304.00. The Tribunal, after considering the material presented, classified the Night skin care cream under CETH 3304.00. In conclusion, the Tribunal passed the following orders: (a) "No marks cream/lotion" are classified under CETH 3003.39 of CETA, and (b) Night Skin care cream is classified under CETH 3304.00 of CETA. The appellant was held liable to pay duty based on this classification, and the appeal was disposed of accordingly. The judgment provided a clear and detailed analysis of the classification of cosmetic products under the Central Excise Tariff Act, ensuring a precise determination of the applicable duty rates for the products in question.
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