https://www.taxtmi.com/caselaws?id=702 Babool Powder was analysed as containing Ayurvedic ingredients and the manufacturer held an ayurvedic licence, so classification turned on whether the product was understood in common parlance as a toilet requisite or as an ayurvedic medicament. The burden lay on the Revenue to support its classification under CET sub-heading 3306.00 by evidence of popular understanding, and no such evidence was produced. Affidavits from doctors, stockists and users supported use for prevention and treatment of dental and oral ailments. The absence of a doctor's prescription was not decisive, and the common parlance test remained controlling. The departmental classification was set aside and the demand and penalties did not survive. en-us Wed, 26 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=702 Babool Powder was analysed as containing Ayurvedic ingredients and the manufacturer held an ayurvedic licence, so classification turned on whether the product was understood in common parlance as a toilet requisite or as an ayurvedic medicament. The burden lay on the Revenue to support its classification under CET sub-heading 3306.00 by evidence of popular understanding, and no such evidence was produced. Affidavits from doctors, stockists and users supported use for prevention and treatment of dental and oral ailments. The absence of a doctor's prescription was not decisive, and the common parlance test remained controlling. The departmental classification was set aside and the demand and penalties did not survive. Case-Laws Central Excise Wed, 26 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=702