https://www.taxtmi.com/caselaws?id=167474 Excise classification turns on a product's essential character, commercial identity and common-parlance understanding rather than medicinal ingredients or therapeutic claims alone. Dant Manjan, used as tooth powder for dental cleansing, was treated as a toilet article under Tariff Item 68 and denied exemption as an Ayurvedic drug or medicine. Surma, assessed by its composition, trade understanding and marketing, was treated as an exclusively Ayurvedic product and classified as a patent or proprietary medicine under Tariff Item 14E, excluding it from Ayurvedic-medicine treatment. Kajal, used for beautification without proof of curative use or authoritative Ayurvedic formulation, was not treated as a medicine or drug and fell under Tariff Item 68. 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 turns on a product's essential character, commercial identity and common-parlance understanding rather than medicinal ingredients or therapeutic claims alone. Dant Manjan, used as tooth powder for dental cleansing, was treated as a toilet article under Tariff Item 68 and denied exemption as an Ayurvedic drug or medicine. Surma, assessed by its composition, trade understanding and marketing, was treated as an exclusively Ayurvedic product and classified as a patent or proprietary medicine under Tariff Item 14E, excluding it from Ayurvedic-medicine treatment. Kajal, used for beautification without proof of curative use or authoritative Ayurvedic formulation, was not treated as a medicine or drug and fell under Tariff Item 68. Case-Laws Central Excise Wed, 10 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167474