https://www.taxtmi.com/caselaws?id=89893 Products whose essential character was that of skin-care preparations were classified as cosmetics rather than ayurvedic medicines, even though they contained subsidiary pharmaceutical or antiseptic ingredients. Explanation II to T.I. 14F treated cosmetics and toilet preparations as covered by that entry despite such subsidiary curative or prophylactic value. On that basis, Boroquein Prickly Heat Powder and Boroquein Antiseptic Perfumed Cream were held classifiable under T.I. 14F up to 28-2-1986 and under CET sub-heading 33.04 from 1-3-1986 onwards. The claim for ayurvedic medicine classification was rejected, and the Revenue's classification was sustained. en-us Fri, 09 Oct 1998 00:00:00 +0530 Fri, 30 Sep 2011 12:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89893 Products whose essential character was that of skin-care preparations were classified as cosmetics rather than ayurvedic medicines, even though they contained subsidiary pharmaceutical or antiseptic ingredients. Explanation II to T.I. 14F treated cosmetics and toilet preparations as covered by that entry despite such subsidiary curative or prophylactic value. On that basis, Boroquein Prickly Heat Powder and Boroquein Antiseptic Perfumed Cream were held classifiable under T.I. 14F up to 28-2-1986 and under CET sub-heading 33.04 from 1-3-1986 onwards. The claim for ayurvedic medicine classification was rejected, and the Revenue's classification was sustained. Case-Laws Central Excise Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89893