https://www.taxtmi.com/caselaws?id=219893 Fiscal classification of a seized product must be determined by its label, composition, functional use, common parlance understanding and surrounding materials, and not by a bare reference to another statute's definition or to nomenclature alone. The Revenue must justify placement in a higher-tax entry by applying the proper classification test; mere description on inspection was insufficient to prove misdeclaration. Because the record did not satisfactorily establish that the product was a tonic rather than a medicine, the seizure and revisional order could not be sustained on the existing material. The matter was remitted for fresh classification, with interim protection limiting tax to 5% pending determination. en-us Thu, 23 Aug 2012 00:00:00 +0530 Wed, 09 Jul 2014 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219893 Fiscal classification of a seized product must be determined by its label, composition, functional use, common parlance understanding and surrounding materials, and not by a bare reference to another statute's definition or to nomenclature alone. The Revenue must justify placement in a higher-tax entry by applying the proper classification test; mere description on inspection was insufficient to prove misdeclaration. Because the record did not satisfactorily establish that the product was a tonic rather than a medicine, the seizure and revisional order could not be sustained on the existing material. The matter was remitted for fresh classification, with interim protection limiting tax to 5% pending determination. Case-Laws VAT and Sales Tax Thu, 23 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219893