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products manufactured by the appellant fall within the category of medicaments or cosmetics. Answer to this question determines as to whether the goods are classifiable ... under the Central Excise Tariff Act, 1985 as cosmetics under Chapter 33 or as medicaments under Chapter 30. As cosmetics the rate of excise duty

others 1981 (2) SCC 335 was a case under the Drugs and Cosmetics Act, 1940 . Section 34 contains a similar provision making every person