BEAUTY TREATMENT

Last updated: 08 December 2007

Court :
CESTAT, BANGALORE BENCH

Brief :

Citation :
CESTAT, BANGALORE BENCH Commissioner of Central Excise, Mangalore v. Beau Monde’s Clinic

Section 65 of the Finance Act, 1994 - Beauty treatment - Whether sale of wigs and repair of wigs does not come within ambit of ‘Beauty treatment’ - Held, yes - Whether where assessee was only selling wigs and carrying on Electro Homeopathy Consultation, assessee was not carrying out activity of ‘Beauty treatment’ - Held, yes [Para 4]