COMMISSIONER OF C. EX. Vs. OZONE AYURVEDICS

JUDGEMENT

(1.) Revenue filed these appeals against the order -in -appeal passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) held that wanish skin cream/lotion is manufactured by the respondents is a ayurvedic medicine.

(2.) Heard both sides.

(3.) The contention of the revenue is that wanish skin cream/lotion is not a medicament as provided under Chapter 30 of the Central Excise Tariff. It is only a skin cream for preventing and diminishing post delivery stretch, scars, etc., and these marks, on the skin, are not a disease or ailment, but these are only a natural phenomena and the product, in question, is only used as cosmetic to improve the condition of the skin.