https://www.taxtmi.com/caselaws?id=107761 Wanish skin cream/lotion was treated as an ayurvedic medicament under Chapter 30 because it was manufactured from ingredients mentioned in ayurvedic texts, sold through medical or chemist shops, and prescribed for treatment of pregnancy stretch marks and scars. The Commissioner (Appeals) had recorded these facts, and they were not rebutted by the Revenue. Applying the common parlance or popular meaning test, the CESTAT noted that the Revenue failed to show the product was known in trade as a cosmetic. The product was therefore correctly classified as an ayurvedic medicine and not as a cosmetic, and the Revenue's appeal failed. en-us Wed, 23 Jul 2003 00:00:00 +0530 Mon, 26 Mar 2012 14:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107761 Wanish skin cream/lotion was treated as an ayurvedic medicament under Chapter 30 because it was manufactured from ingredients mentioned in ayurvedic texts, sold through medical or chemist shops, and prescribed for treatment of pregnancy stretch marks and scars. The Commissioner (Appeals) had recorded these facts, and they were not rebutted by the Revenue. Applying the common parlance or popular meaning test, the CESTAT noted that the Revenue failed to show the product was known in trade as a cosmetic. The product was therefore correctly classified as an ayurvedic medicine and not as a cosmetic, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 23 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107761