DINESH MAHESHWARI, J.

Preliminary and brief outline

⁷[Hereinafter also referred to as ‘the Act of 1944’.]

1.2. However, the appeal preferred by the respondent was allowed by the Tribunal by its impugned order dated 31.01.2018 and the aforesaid order dated 16.10.2015 passed by the Adjudicating Authority was set aside. The Tribunal held that the product in question, AHAHO, fell in the category of ‘medicament’ and hence, was rightly classified under Chapter 30 of the First Schedule to the Act of 1985.

1.4. The appellant is aggrieved of the order so passed by the Tribunal and hence, has preferred this appeal while asserting that the product in question had rightly been classified by the Adjudicating Authority as ‘cosmetic’ in terms of Chapter 33 and hence, the demand in question deserves to be maintained. On the other hand, the respondent supports the order impugned