https://www.taxtmi.com/caselaws?id=203434 Products capable of both medicinal and cosmetic use were classified by applying the common parlance test and the statutory distinction between cosmetics and medicaments. Goods are medicaments when they are understood as medicines for treatment, prevention, cure or mitigation of disease, and where their ingredients are supported by authoritative Ayurvedic texts. Evidence of use for cuts, wounds, burns and related skin conditions, supported by practitioner affidavits, certificates, prescriptions, licences, labels and texts, showed medicinal character. Mere cosmetic utility or the presence of fillers did not change that character. The burden to prove classification as cosmetics lay on the revenue, and it was not discharged; the products were treated as medicaments. en-us Mon, 25 Oct 2010 00:00:00 +0530 Fri, 18 Apr 2014 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203434 Products capable of both medicinal and cosmetic use were classified by applying the common parlance test and the statutory distinction between cosmetics and medicaments. Goods are medicaments when they are understood as medicines for treatment, prevention, cure or mitigation of disease, and where their ingredients are supported by authoritative Ayurvedic texts. Evidence of use for cuts, wounds, burns and related skin conditions, supported by practitioner affidavits, certificates, prescriptions, licences, labels and texts, showed medicinal character. Mere cosmetic utility or the presence of fillers did not change that character. The burden to prove classification as cosmetics lay on the revenue, and it was not discharged; the products were treated as medicaments. Case-Laws VAT and Sales Tax Mon, 25 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203434