https://www.taxtmi.com/caselaws?id=124516 Classification of Rootz Oil turned on whether it was a cosmetic hair oil or an Ayurvedic medicament. The product was manufactured under a drug-control licence, used ingredients and herbs from recognised Ayurvedic texts, and was supported by clinical material and affidavits showing therapeutic use for hair and scalp ailments such as alopecia, dandruff, graying of hair and itching. Applying the principle that manufacture in accordance with authoritative Ayurvedic books and therapeutic or prophylactic value are material to medicament classification, the product was treated as an Ayurvedic medicine rather than merely a hair oil, and the Revenue's challenge failed. en-us Tue, 06 Feb 2007 00:00:00 +0530 Mon, 01 Oct 2012 13:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124516 Classification of Rootz Oil turned on whether it was a cosmetic hair oil or an Ayurvedic medicament. The product was manufactured under a drug-control licence, used ingredients and herbs from recognised Ayurvedic texts, and was supported by clinical material and affidavits showing therapeutic use for hair and scalp ailments such as alopecia, dandruff, graying of hair and itching. Applying the principle that manufacture in accordance with authoritative Ayurvedic books and therapeutic or prophylactic value are material to medicament classification, the product was treated as an Ayurvedic medicine rather than merely a hair oil, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 06 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124516