2025-VIL-1512-CESTAT-BLR-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Classification of “Dhatri Brand Fairness Face Pack (DFFP)” - Ayurvedic medicament or Cosmetic - The Department proposed to classify the DFFP product under Chapter sub-heading 33049990 of the Central Excise Tariff Act, 1985 as a cosmetic instead of the appellant's classification under Chapter sub-heading 30049011 as an ayurvedic medicament - appellants discharged duty under Chapter sub-heading 30049011 on the transaction value whereas Department proposed to recover differential duty considering the classification under Chapter sub-heading 33049990, subject to MRP assessment under Section 4A of the CEA, 1944 - Whether the DFFP product manufactured by the appellant is classifiable under Chapter sub-heading 30049011 as an ayurvedic medicament or under Chapter sub-heading 33049990 as a cosmetic - HELD - The ingredients used in the manufacture of DFFP are mentioned in the Authoritative Text Books. The appellant has satisfied the requirements for classification of the DFFP product as an ayurvedic medicament. The appellant has produced overwhelming evidence to establish that the DFFP is manufactured as per the Authoritative Ayurvedic Text Books and is recognized and sold as an ayurvedic medicament - the authorities below had erred in discarding the evidences produced by the appellant against the allegation of revision of classification from Chapter sub-heading 30049011 to Chapter sub-heading 33049990. It is a bare allegation in the SCN without mentioning any evidences on the basis of which the Revenue proposed to change the classification - The burden of proof is on the Revenue to lead evidence to change the classification, which the Revenue failed to do. Accordingly, the DFFP product are classifiable under Chapter sub-heading 30049011 as an ayurvedic medicament - the impugned orders are set aside and the appeals are allowed
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