https://www.taxtmi.com/caselaws?id=110229 A herbal hair oil marketed with Ayurvedic packaging, label and literature was treated as an Ayurvedic medicament under Chapter 30 because its presentation, herbal composition and manufacture under a drug licence in accordance with Ayurvedic text showed medicinal character. Chapter Note 2 to Chapter 33 did not apply, as the product was not put up with indications of cosmetic or toilet use. Sale through general stores was not decisive, since classification depends on the nature and presentation of the product, not the place of sale. The product was therefore correctly classified as a medicament rather than a cosmetic or toilet preparation. en-us Fri, 28 Nov 2003 00:00:00 +0530 Sat, 14 Apr 2012 12:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110229 A herbal hair oil marketed with Ayurvedic packaging, label and literature was treated as an Ayurvedic medicament under Chapter 30 because its presentation, herbal composition and manufacture under a drug licence in accordance with Ayurvedic text showed medicinal character. Chapter Note 2 to Chapter 33 did not apply, as the product was not put up with indications of cosmetic or toilet use. Sale through general stores was not decisive, since classification depends on the nature and presentation of the product, not the place of sale. The product was therefore correctly classified as a medicament rather than a cosmetic or toilet preparation. Case-Laws Central Excise Fri, 28 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110229