https://www.taxtmi.com/caselaws?id=124165 Himani Boroplus was held, on common parlance and commercial understanding, to fall under cosmetics rather than medicines for tax classification. Because the relevant entries were not statutorily defined, the court applied ordinary market meaning and noted that a product is not a medicine merely because it has antiseptic, curative, preventive or protective properties, or is manufactured under a drug licence. A medicine must be intended and understood as a treatment product. Boroplus was commonly sold in cosmetic or general merchandise shops and used for skin care and smoothening, so it was taxable under the cosmetic entry. en-us Fri, 28 Oct 2005 00:00:00 +0530 Wed, 26 Sep 2012 12:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124165 Himani Boroplus was held, on common parlance and commercial understanding, to fall under cosmetics rather than medicines for tax classification. Because the relevant entries were not statutorily defined, the court applied ordinary market meaning and noted that a product is not a medicine merely because it has antiseptic, curative, preventive or protective properties, or is manufactured under a drug licence. A medicine must be intended and understood as a treatment product. Boroplus was commonly sold in cosmetic or general merchandise shops and used for skin care and smoothening, so it was taxable under the cosmetic entry. Case-Laws Indian Laws Fri, 28 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124165