☐The case revolves around the classification of 22 products manufactured by Ishaan Research Lab Private Limited (IRLP) under the Central Excise Tariff. The Revenue Department initially classified these products as ... cosmetics, which attracted a higher duty rate of 40%. In contrast, IRLP argued that these products should be classified as Ayurvedic medicines under Sub- heading 3003.30, attracting a lower duty of 10%. The Customs Excise and Gold (Control) Appellate Tribunal ruled in favor of IRLP, leading to appeals by the Revenue Department.