https://www.taxtmi.com/caselaws?id=115211 Products manufactured with Ayurvedic ingredients and therapeutic value were classifiable as patent and proprietary Ayurvedic medicines under Chapter Heading 3003.39, not as cosmetics or toilet preparations under Chapter Heading 3306.90. Their use for treatment of gum and skin disorders, manufacture under a drug licence, supporting certificates from doctors and drug agencies, and use under medical supervision established medicinal character. The earlier view treating similar goods as cosmetics was found unsustainable in light of later Supreme Court authority recognising such products as Ayurvedic medicaments. Classification accordingly favoured the assessee. en-us Tue, 22 Feb 2005 00:00:00 +0530 Thu, 24 May 2012 17:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115211 Products manufactured with Ayurvedic ingredients and therapeutic value were classifiable as patent and proprietary Ayurvedic medicines under Chapter Heading 3003.39, not as cosmetics or toilet preparations under Chapter Heading 3306.90. Their use for treatment of gum and skin disorders, manufacture under a drug licence, supporting certificates from doctors and drug agencies, and use under medical supervision established medicinal character. The earlier view treating similar goods as cosmetics was found unsustainable in light of later Supreme Court authority recognising such products as Ayurvedic medicaments. Classification accordingly favoured the assessee. Case-Laws Central Excise Tue, 22 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115211