Judgment

V.S. Sirpurkar, J. —

1.This Judgment will dispose of Civil Appeal Nos.7357-7372 of 2001 as also the Civil Appeal No.2517 of 2002.

2.All these appeals relate to the Order passed by Customs Excise and Gold (Control) Appellate Tribunal, New Delhi whereby the Tribunal held that 22 products manufactured by M/s.Ishaan Research Lab Private Limited (hereinafter referred to as “IRLP”) are covered under the Central Excise Tariff Sub-heading 3003.30 and not under Chapter 33 of Central Excise Tariff and thus the said products would invite the duty as “Ayurvedic medicines” at the rate of 10% advalorem and not at the rate of 40% advalorem as claimed by the Revenue Department. The Revenue Department’s claim was that these products were cosmetics such as skin beautification creams, lotions, moisturisers, shampoos, etc., and were as such the “cosmetics” and “toilet preparations” chargeable to 40% duty. The Tribunal further held that IRLP and M/s.Ishaan Marketing Private Limited (hereinafter referred to as “the IMPL”) were not related persons in terms of Section 4(4)(c) of the Central Excise Act and as such the price at which IRLP sold the products was to be adopted as the basis for determinin