2000 (12) TMI 172

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..... t "Eva Herbal Skin Cream" manufactured by the appellant, and in Appeal E/1419/96 its liability to duty consequent upon such classification. The manufacturer has claimed classification of the product as ayurvedic medicine under heading 3003.30 of the Tariff. The department, after considering the opinion of the Deputy Chief Chemist after testing it that it was in the nature of a preparation for the .....

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..... la, camomile, saussurea luppa and chironji. The appellant has produced extracts of the Indian Materia Medica. According to this, calendula and camomile, are prescribed for disorders. From this alone, it is not possible for us to conclude that these ingredients are medicine or that combination of such proportion is a product of therapeutic or prophylactic properties. The finding of the Commissioner .....

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