https://www.taxtmi.com/caselaws?id=73570 Classification of Vicks VapoRub and Vicks Inhaler under the Central Excise Tariff turned on common parlance understanding and whether the ingredients were shown in authoritative Ayurvedic texts. Section 3(a) of the Drugs and Cosmetics Act, 1940 was treated as not determinative for excise classification. For Vicks VapoRub, the material was considered relevant evidence of Ayurvedic character, and the assessee was entitled to de novo consideration under Tariff Heading 3003.30 if all ingredients were shown in authoritative Ayurvedic books. For Vicks Inhaler, the Tribunal found insufficient material for final classification and required fresh determination on the same factual tests, leaving tariff treatment open. en-us Wed, 10 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 18:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73570 Classification of Vicks VapoRub and Vicks Inhaler under the Central Excise Tariff turned on common parlance understanding and whether the ingredients were shown in authoritative Ayurvedic texts. Section 3(a) of the Drugs and Cosmetics Act, 1940 was treated as not determinative for excise classification. For Vicks VapoRub, the material was considered relevant evidence of Ayurvedic character, and the assessee was entitled to de novo consideration under Tariff Heading 3003.30 if all ingredients were shown in authoritative Ayurvedic books. For Vicks Inhaler, the Tribunal found insufficient material for final classification and required fresh determination on the same factual tests, leaving tariff treatment open. Case-Laws Central Excise Wed, 10 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73570