https://www.taxtmi.com/caselaws?id=89145 Ghrit Kumari Tel was held to fall under the perfumed hair oil entry rather than as an ayurvedic medicine because the assessee did not show manufacture according to any formula prescribed in authoritative ayurvedic texts. The product's description, marketing and pleasant fragrance showed that its essential character was a hair-care oil meant to promote bright, thick, dark and long hair. Applying Note 6 to Chapter 33 of the Central Excise Tariff, the product was treated as classifiable under the hair-oil heading and not under the ayurvedic medicine heading. en-us Tue, 04 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 16:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89145 Ghrit Kumari Tel was held to fall under the perfumed hair oil entry rather than as an ayurvedic medicine because the assessee did not show manufacture according to any formula prescribed in authoritative ayurvedic texts. The product's description, marketing and pleasant fragrance showed that its essential character was a hair-care oil meant to promote bright, thick, dark and long hair. Applying Note 6 to Chapter 33 of the Central Excise Tariff, the product was treated as classifiable under the hair-oil heading and not under the ayurvedic medicine heading. Case-Laws Central Excise Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89145