https://www.taxtmi.com/caselaws?id=125647 A product with medicinal ingredients was held classifiable by its commercial description rather than its therapeutic attributes. Applying the common parlance test, the Court treated Nycil Prickly Heat Powder as goods known in trade and to consumers as medicated talcum powder, not as medicine or drugs. It further applied the rule that a specific entry prevails over a general one, so the express inclusion of talcum powder, including medicated talcum powder, in the special taxing entry governed the classification. The product's drug licence, chlorphenesin content, and curative value did not override that specific entry. en-us Mon, 29 Sep 2008 00:00:00 +0530 Thu, 27 Nov 2014 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125647 A product with medicinal ingredients was held classifiable by its commercial description rather than its therapeutic attributes. Applying the common parlance test, the Court treated Nycil Prickly Heat Powder as goods known in trade and to consumers as medicated talcum powder, not as medicine or drugs. It further applied the rule that a specific entry prevails over a general one, so the express inclusion of talcum powder, including medicated talcum powder, in the special taxing entry governed the classification. The product's drug licence, chlorphenesin content, and curative value did not override that specific entry. Case-Laws Indian Laws Mon, 29 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125647