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TMI Blog2005 (8) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... -2004 passed by the Commissioner (Appeals) holding that the items Kaveri Fairness Milk Cream, Pankaja Kasthuri, Amrutha Kasthuri are not classifiable as either Ayurvedic product under Tariff Heading 3003.39 or as medicament used in Ayurvedic systems. The authorities have proceeded to classify the item under Tariff Heading 3304.00 as Cosmetics. 2. We have heard both sides in the matter. It is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factured in terms of the ingredients mentioned in the Ayurvedic texts. This portion of the evidence is not disputed. So also in the case of the Chloasma, which is considered to be a condition in which blotches of pale brown skin pigmentation appear on the forehead, cheeks and nose. It is developed sometimes during pregnancy. In some cases, the spots merge, forming the so called Mask of pregnancy. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection, the item is used for curing the same. These uses are not disputed by the adjudicating authority in the order. It is seen that the Apex Court, in the case of CCE v. Sharma Chemical Works - 2003 (154) E.L.T. 328 (S.C.), has clearly held that when the items are manufactured in terms of Ayurvedic texts and are having therapeutic, prophylactic or curative value and the drugs are manufactured fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the ingredients were mentioned in Ayurvedic text books and the Deputy Drugs Controller had clearly accepted the item to be a Medicament. The Tribunal upheld the contention to consider the items to be Medicaments and not as Cosmetics. This judgment also clearly applies to the facts of the present case. In view of these judgments and the claim of the appellant in using all the ingredients men ..... X X X X Extracts X X X X X X X X Extracts X X X X
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