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Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Navaratan Oil, Gold Turmeric Ayurvedic Cream, and Nirog Dant Power Lal were classified as drugs under Entry 37 of the CGST Act and TGST Act, while Boroplus Antiseptic Cream, Boroplus Prickly Heat Powder, and Sonachandi Chavanprash were classified as cosmetics under Entry 36. The HC held that Sonachandi Chavanprash, being edible, cannot be classified as a drug. Boroplus Antiseptic Cream, with medicinal value, cannot be treated as a cosmetic. Boroplus Prickly Heat Powder, containing medicinal ingredients, was rightly classified as a drug. Navaratan Oil, marketed as a cosmetic but containing incidental medicinal properties, should be classified as a drug. Gold Turmeric Ayurvedic Cream, licensed and marketed as an ayurvedic medicine for skin blemishes, should be classified as a drug, not a cosmetic.
Navaratan Oil, Gold Turmeric Ayurvedic Cream, and Nirog Dant Power Lal were classified as drugs under Entry 37 of the CGST Act and TGST Act, while Boroplus Antiseptic Cream, Boroplus Prickly Heat Powder, and Sonachandi Chavanprash were classified as cosmetics under Entry 36. The HC held that Sonachandi Chavanprash, being edible, cannot be classified as a drug. Boroplus Antiseptic Cream, with medicinal value, cannot be treated as a cosmetic. Boroplus Prickly Heat Powder, containing medicinal ingredients, was rightly classified as a drug. Navaratan Oil, marketed as a cosmetic but containing incidental medicinal properties, should be classified as a drug. Gold Turmeric Ayurvedic Cream, licensed and marketed as an ayurvedic medicine for skin blemishes, should be classified as a drug, not a cosmetic.
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