https://www.taxtmi.com/caselaws?id=99172 Classification turned on the products' essential medicinal character and intended therapeutic use, not on attractive packaging or the presence of excipients, preservatives, fragrances, or other subsidiary cosmetic features; on that basis, the identified products were treated as ayurvedic medicaments, while the remaining products fell under cosmetics and toilet preparations. Related-person valuation required proof that common ownership or directorship actually influenced price, and comparable sales indicated no such influence; the manufacturer's price remained the valuation basis, subject to cum-duty treatment where duty was not separately recovered. The extended limitation period was unavailable because suppression or wilful misstatement was not established, so the demand beyond the normal period was time-barred. en-us Mon, 28 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 14:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99172 Classification turned on the products' essential medicinal character and intended therapeutic use, not on attractive packaging or the presence of excipients, preservatives, fragrances, or other subsidiary cosmetic features; on that basis, the identified products were treated as ayurvedic medicaments, while the remaining products fell under cosmetics and toilet preparations. Related-person valuation required proof that common ownership or directorship actually influenced price, and comparable sales indicated no such influence; the manufacturer's price remained the valuation basis, subject to cum-duty treatment where duty was not separately recovered. The extended limitation period was unavailable because suppression or wilful misstatement was not established, so the demand beyond the normal period was time-barred. Case-Laws Central Excise Mon, 28 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99172