Circular No. 333/49/97-CX There have been disputes arising in the classification of products under the Central Excise Tariff Act, 1985, which are being claimed by the manufacturers as Ayurvedic medicines, and as per the contention of the department the same were cosmetics/ toilet requisites falling under Chapter 33 of the Central Excise Tariff Act, 1985.
A reference has been made to the Board by CC, Bombay regarding the interpretation of proviso to condition 3 of the Notification No. 104/ 95- Cus. dated 30.5.95
