9911796707
TMI Blog2017 (7) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 533 - CESTAT NEW DELHI], where Hon’ble Supreme Court in the case of Meghdoot Gramodyog Sewa Santhan vs. C.C.E.,Lucknow [2004 (10) TMI 93 - SUPREME COURT OF INDIA] where the Hon’ble Supreme Court observed that A product may be medicinal without having been prescribed by a Medical Practitioner. It was also not necessary for a person manufacturing medical products to claim classification under Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... February 2002. 2. The brief facts of the case are that during the period under consideration, the appellant was engaged in the manufacture of wash powder (Amla and Shikakai). The appellant claimed that this is a medical preparation but the Department considered it is a cosmetic. So, duty was demanded. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that except for certain letters from doctors, the appellants had not produced any evidence to show that the products were prescribed by Medical Practitioners as medicines for various diseases. The second basis of the Tribunal s conclusion was that there was nothing to show that patients were kept under observations, or that the results said to have been achieved by the use of the products were obt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e products are claimed to be based on traditional ayurvedic formulae 10. By following the ratio laid down by the Hon ble Supreme Court, we find no reason to interfere with the order passed by the lower authority pertaining to the second item namely, natural hair wash (Amla Shikakai Powder). The orders of the lower authorities are hereby sustained along with the reasons mentioned therein pertain ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
