Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Chapter 30 vs Chapter 33 | CESTAT Classifies Ayurvedic P&P Medicines with Excipients as Medicaments, Not Cosmetics : CESTAT
CESTAT rules that Ayurvedic Patent & Proprietary medicines containing permitted excipients must be classified under Chapter 30 (medicaments) of the Central Excise Tariff, not Chapter 33 (cosmetics). The decision sets a precedent for manufacturers, ensuring duty benefits and regulatory clarity for similar products.