https://www.taxtmi.com/caselaws?id=112185 Products marketed for hair wash, facial glow, skin texture, breast massage and skin care were treated as cosmetics or toilet preparations under Chapter 33, because their labels and consumer claims did not indicate any specific disease, therapeutic course or prescription-based medicinal use. The use of herbal ingredients and manufacture under a drug licence was not determinative, since classification depends on the product's character and presentation, not the licence alone. Articles intended mainly for skin or hair care, with only subsidiary therapeutic value, fall outside Chapter 30 and are correctly classified as cosmetic preparations. en-us Fri, 02 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 10:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112185 Products marketed for hair wash, facial glow, skin texture, breast massage and skin care were treated as cosmetics or toilet preparations under Chapter 33, because their labels and consumer claims did not indicate any specific disease, therapeutic course or prescription-based medicinal use. The use of herbal ingredients and manufacture under a drug licence was not determinative, since classification depends on the product's character and presentation, not the licence alone. Articles intended mainly for skin or hair care, with only subsidiary therapeutic value, fall outside Chapter 30 and are correctly classified as cosmetic preparations. Case-Laws Central Excise Fri, 02 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112185