https://www.taxtmi.com/caselaws?id=167474 Excise classification of Dant Manjan, Surma and Kajal turns on commercial identity, common parlance and essential character rather than medicinal claims alone. Dant Manjan is treated as a tooth powder and therefore as a toilet article falling under Tariff Item 68, with no Ayurvedic exemption. Surma is discussed as a marketed medicine and treated as an Ayurvedic/patent or proprietary product under Tariff Item 14E. Kajal is described as a beautification product, not shown to be used for treatment or in authoritative Ayurvedic formulation, and is placed under Tariff Item 68. The note emphasises that medicinal ingredients do not convert a cosmetic or toilet article into an Ayurvedic medicine. en-us Wed, 10 Jul 1985 00:00:00 +0530 Mon, 22 Dec 2014 10:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167474 Excise classification of Dant Manjan, Surma and Kajal turns on commercial identity, common parlance and essential character rather than medicinal claims alone. Dant Manjan is treated as a tooth powder and therefore as a toilet article falling under Tariff Item 68, with no Ayurvedic exemption. Surma is discussed as a marketed medicine and treated as an Ayurvedic/patent or proprietary product under Tariff Item 14E. Kajal is described as a beautification product, not shown to be used for treatment or in authoritative Ayurvedic formulation, and is placed under Tariff Item 68. The note emphasises that medicinal ingredients do not convert a cosmetic or toilet article into an Ayurvedic medicine. Case-Laws Central Excise Wed, 10 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167474