https://www.taxtmi.com/caselaws?id=115064 A preparation manufactured under an ayurvedic drug licence was held to fall under Heading 30.03 as an ayurvedic medicament because its composition, literature and leaflet showed therapeutic use for skin ailments, wounds, cracks, infections and related conditions. The product's external application and reference to dermal care did not make it a cosmetic where the stated uses were curative rather than beauty-enhancing. On that basis, the classification as a cosmetic under Heading 33.04 was rejected and the demand based on cosmetic classification failed. en-us Thu, 06 Jan 2005 00:00:00 +0530 Wed, 23 May 2012 15:00:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115064 A preparation manufactured under an ayurvedic drug licence was held to fall under Heading 30.03 as an ayurvedic medicament because its composition, literature and leaflet showed therapeutic use for skin ailments, wounds, cracks, infections and related conditions. The product's external application and reference to dermal care did not make it a cosmetic where the stated uses were curative rather than beauty-enhancing. On that basis, the classification as a cosmetic under Heading 33.04 was rejected and the demand based on cosmetic classification failed. Case-Laws Central Excise Thu, 06 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115064