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Central Excise Tariff Act, 1985
Chapters 30 and 33
Chapters 30 and 33
Ayurvedic products manufactured by petitioner whether cosmetics or medicaments for purpose of excise - Medicinal products intended to treat medical conditions of human body are medicaments—others classified as cosmetics and liable for payment of duty—appeals allowed.
M/s Puma Ayurvedic Herbal (P) Ltd. vs. Commissioner, Central Excise, Nagpur; Supreme Court of India, 2006 Drugs Cases (DC) 180

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