https://www.taxtmi.com/caselaws?id=107369 Krithika Hair Vitaliser was treated as a medicament rather than a cosmetic hair preparation because its ingredients, Siddha formulation, drug licence, label, literature, commercial presentation and claimed medicinal use for hair ailments showed therapeutic character. Sale through general stores or supermarkets did not change the classification, as there is no requirement that a medicament be sold only through medical shops or on prescription. Applying the prior classification approach, the product was upheld under Heading 3003.39 and not Heading 3305.10, and the Revenue's challenge was rejected. en-us Wed, 05 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 18:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107369 Krithika Hair Vitaliser was treated as a medicament rather than a cosmetic hair preparation because its ingredients, Siddha formulation, drug licence, label, literature, commercial presentation and claimed medicinal use for hair ailments showed therapeutic character. Sale through general stores or supermarkets did not change the classification, as there is no requirement that a medicament be sold only through medical shops or on prescription. Applying the prior classification approach, the product was upheld under Heading 3003.39 and not Heading 3305.10, and the Revenue's challenge was rejected. Case-Laws Central Excise Wed, 05 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107369