https://www.taxtmi.com/caselaws?id=107148 Keshraj Oil was treated as an Ayurvedic medicament, not a perfumed hair oil, because its label and composition indicated therapeutic and prophylactic Ayurvedic use. The product was compared with Himtaj Oil and, following an earlier Tribunal ruling on a similar product, its essential character was found to be medicinal. The absence of literature, dosage instructions, or a doctor's prescription was not considered decisive, and the fact that the product contained aromatic ingredients did not justify classification as a cosmetic or toilet preparation. On that basis, it fell under sub-heading 3003.30 rather than heading 3305.10. en-us Tue, 14 Jan 2003 00:00:00 +0530 Sat, 17 Mar 2012 18:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107148 Keshraj Oil was treated as an Ayurvedic medicament, not a perfumed hair oil, because its label and composition indicated therapeutic and prophylactic Ayurvedic use. The product was compared with Himtaj Oil and, following an earlier Tribunal ruling on a similar product, its essential character was found to be medicinal. The absence of literature, dosage instructions, or a doctor's prescription was not considered decisive, and the fact that the product contained aromatic ingredients did not justify classification as a cosmetic or toilet preparation. On that basis, it fell under sub-heading 3003.30 rather than heading 3305.10. Case-Laws Central Excise Tue, 14 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107148