https://www.taxtmi.com/caselaws?id=83793 Ad-vitamin Massage Oil Forte was held not to be a patent or proprietary medicine under sub-heading 3003.19 because the materials relied on, including product literature, purchase orders, medical opinions and earlier case law, did not displace the earlier classification view. The product had to be classified under the new tariff on the basis of its own headings and interpretative scheme, and prior treatment under the old tariff was not conclusive. Its marketing and sale as a massage oil for skin care supported treatment as a cosmetic and toilet preparation under sub-heading 3304.00. en-us Wed, 30 Nov 1994 00:00:00 +0530 Sat, 16 Jul 2011 18:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83793 Ad-vitamin Massage Oil Forte was held not to be a patent or proprietary medicine under sub-heading 3003.19 because the materials relied on, including product literature, purchase orders, medical opinions and earlier case law, did not displace the earlier classification view. The product had to be classified under the new tariff on the basis of its own headings and interpretative scheme, and prior treatment under the old tariff was not conclusive. Its marketing and sale as a massage oil for skin care supported treatment as a cosmetic and toilet preparation under sub-heading 3304.00. Case-Laws Central Excise Wed, 30 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83793