https://www.taxtmi.com/caselaws?id=104815 Boroline was treated as a medicinal preparation, not a cosmetic, because its boric ointment composition and stated use for treating chapped skin, cracked nipples, cuts and dry skin showed essential medicinal character under the excise tariff. The change in tariff structure and chapter notes did not alter that classification, which was sustained. Availing exemption during the pending classification dispute, pursuant to an interim without-prejudice direction, did not amount to waiver or estoppel; the assessee remained entitled to contest the correct classification. The classification in favour of the assessee was upheld and the challenge failed. en-us Mon, 15 Sep 1997 00:00:00 +0530 Sat, 31 Aug 2013 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104815 Boroline was treated as a medicinal preparation, not a cosmetic, because its boric ointment composition and stated use for treating chapped skin, cracked nipples, cuts and dry skin showed essential medicinal character under the excise tariff. The change in tariff structure and chapter notes did not alter that classification, which was sustained. Availing exemption during the pending classification dispute, pursuant to an interim without-prejudice direction, did not amount to waiver or estoppel; the assessee remained entitled to contest the correct classification. The classification in favour of the assessee was upheld and the challenge failed. Case-Laws VAT and Sales Tax Mon, 15 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104815