https://www.taxtmi.com/caselaws?id=107061 A product is not an Ayurvedic medicament merely because it contains ingredients found in Ayurvedic texts; it must satisfy the therapeutic or prophylactic test under Chapter 30 and not fall within Chapter 33 as a preparation for use on the hair. On the facts, the goods were treated as hair preparations under Heading 33.05 because their marketing, labels and presentation were cosmetic rather than medicinal. The extended period of limitation was unavailable because the manufacturer had filed a declaration and suppression with intent to evade duty was not established; penalty was therefore not sustainable. en-us Tue, 28 Jan 2003 00:00:00 +0530 Sat, 17 Mar 2012 13:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107061 A product is not an Ayurvedic medicament merely because it contains ingredients found in Ayurvedic texts; it must satisfy the therapeutic or prophylactic test under Chapter 30 and not fall within Chapter 33 as a preparation for use on the hair. On the facts, the goods were treated as hair preparations under Heading 33.05 because their marketing, labels and presentation were cosmetic rather than medicinal. The extended period of limitation was unavailable because the manufacturer had filed a declaration and suppression with intent to evade duty was not established; penalty was therefore not sustainable. Case-Laws Central Excise Tue, 28 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107061