2000 (12) TMI 172 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the classification of "Eva Herbal Skin Cream" as ayurvedic medicine under heading 3003.30. The product was proposed to be classified under heading 33.04 by the department. The Tribunal confirmed the classification by the Commissioner (Appeals) as not a medicament, based on ingredients and intended use. The appeals were dismissed.