https://www.taxtmi.com/caselaws?id=107748 A product with medicinal ingredients, therapeutic value, and use in relieving scalp ailments such as dandruff and itching was treated as an Ayurvedic medicament rather than a cosmetic hair preparation. Reliance on authoritative Ayurvedic literature and the drug controller's certification supported classification under Heading 30.03, while the Revenue did not successfully displace those factual findings. The stated principle is that where a preparation is shown by its composition, use, and Ayurvedic basis to have medicinal character, it may fall within the medicament heading instead of Chapter 33 hair or toilet preparations. en-us Wed, 16 Jul 2003 00:00:00 +0530 Mon, 26 Mar 2012 13:18:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107748 A product with medicinal ingredients, therapeutic value, and use in relieving scalp ailments such as dandruff and itching was treated as an Ayurvedic medicament rather than a cosmetic hair preparation. Reliance on authoritative Ayurvedic literature and the drug controller's certification supported classification under Heading 30.03, while the Revenue did not successfully displace those factual findings. The stated principle is that where a preparation is shown by its composition, use, and Ayurvedic basis to have medicinal character, it may fall within the medicament heading instead of Chapter 33 hair or toilet preparations. Case-Laws Central Excise Wed, 16 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107748