As per the case facts the Commissioner of Customs Central Excise and Service Tax appealed a tribunal's decision regarding the classification of a product named AHAHO The dispute was whether ... AHAHO should be categorized as a 'medicament' or a 'cosmetic' under the Central Excise Tariff Act especially after changes to the tariff structure The question arose whether the product AHAHO merits classification as medicament under Chapter or as cosmetic or toilet preparations under Chapter of the First Schedule to the Central Excise Tariff Act and if the amendments justified a re-look at its classification Finally the Supreme Court affirmed that AHAHO should be classified as a 'medicament' under Chapter It concluded that the tariff amendments introduced in did not warrant a re-evaluation of the product's classification The appeal against the tribunal's decision was dismissed thereby upholding its original ruling