https://www.taxtmi.com/caselaws?id=75104 Classification between cosmetics and Ayurvedic medicaments requires a cumulative application of the common parlance test and the ingredient-based test drawn from authoritative Ayurvedic texts. Consumer perception and popular meaning remain relevant, and product nomenclature alone is not decisive. Certificates and entries in the First Schedule to the Drugs and Cosmetics Act, 1940 are relevant evidence for licensing purposes, but they do not by themselves determine excise classification. In classification disputes, the department bears the initial burden, though that burden may be discharged on the basis of the entire record, including material produced by the assessee. The adjudicating authority must assess all evidence objectively before reaching the classification finding. en-us Fri, 15 May 2009 00:00:00 +0530 Wed, 24 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75104 Classification between cosmetics and Ayurvedic medicaments requires a cumulative application of the common parlance test and the ingredient-based test drawn from authoritative Ayurvedic texts. Consumer perception and popular meaning remain relevant, and product nomenclature alone is not decisive. Certificates and entries in the First Schedule to the Drugs and Cosmetics Act, 1940 are relevant evidence for licensing purposes, but they do not by themselves determine excise classification. In classification disputes, the department bears the initial burden, though that burden may be discharged on the basis of the entire record, including material produced by the assessee. The adjudicating authority must assess all evidence objectively before reaching the classification finding. Case-Laws Central Excise Fri, 15 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75104