https://www.taxtmi.com/caselaws?id=98684 Arnica Hair Oil was treated as a homoeopathic medicament because the evidence showed homoeopathic ingredients, supporting technical literature, homoeopathic certificates and a drug licence, with therapeutic and prophylactic character found to be dominant; it was not shown to be a cosmetic or routine hair preparation, and the material did not justify the extended limitation period. Arnica Shampoo could not be finally classified because the record was insufficient on ingredients and technical basis, so the matter required de novo examination. Clubbing of clearances was rejected because the connected units were owned by different persons, operated on a principal-to-principal basis, and no financial flow-back or dummy-unit arrangement was established. en-us Tue, 22 Aug 2000 00:00:00 +0530 Sat, 21 Jan 2012 16:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98684 Arnica Hair Oil was treated as a homoeopathic medicament because the evidence showed homoeopathic ingredients, supporting technical literature, homoeopathic certificates and a drug licence, with therapeutic and prophylactic character found to be dominant; it was not shown to be a cosmetic or routine hair preparation, and the material did not justify the extended limitation period. Arnica Shampoo could not be finally classified because the record was insufficient on ingredients and technical basis, so the matter required de novo examination. Clubbing of clearances was rejected because the connected units were owned by different persons, operated on a principal-to-principal basis, and no financial flow-back or dummy-unit arrangement was established. Case-Laws Central Excise Tue, 22 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98684