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TMI Blog2016 (10) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... dry and oily hair, for facial spots and blemishes, for glowing face, for improving dark skin complexion etc. - Held that: - the labels annexed to the appeal memorandum indicates that the items manufactured by the appellant are indicated as ayurvedic medicine as per manufacturing licence issued by the Food and Drug Authorities. The content and ingredients of the product also indicate that they cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that common parlance test continues to be determinative test for classification. Product classified as Ayurvedic medicine - appeal allowed - decided in favor of appellant. - Appeal No. E/3020/05 - A/89858/16/EB - Dated:- 10-8-2016 - Shri M.V. Ravindran, Member (Judicial) And Shri C.J. Mathew, Member (Technical) Shri Mayur Shroff, Advocate for the appellant Shri S. Hasija, Supdt. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pots and blemishes, for glowing face, for improving dark skin complexion etc. are the items which are used as cosmetics and cannot be construed as medicine. Both the lower authorities have recorded that labels did not give any indication as to the extent or the period for which the products are to be used. In view of this, it is held they are cosmetics. 4. We have perused the labels which are a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld rely upon the decision of the Supreme Court in CCE vs. Ciens Laboratories 2013 (295) ELT 3 (SC) for the proposition that the primary function of these items is care and not cure. He also relied upon the decision of in CCE vs. Shree Baidyanath Ayurved Bhawan Ltd. 2009 (237) ELT 225 for the proposition that common parlance test continues to be determinative test for classification. Reliance plac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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