https://www.taxtmi.com/caselaws?id=266293 Ayurvedic products were classified by applying the common parlance and primary use tests, with the decisive question being whether the goods were mainly meant to treat or prevent ailments rather than to serve as cosmetics or hair-care preparations. Products manufactured in accordance with authoritative Ayurvedic texts and under an Ayurvedic and Siddha drug licence were treated as medicaments, and their therapeutic and prophylactic ingredients, as understood by doctors, dealers and users, supported that classification. Sale across the counter without prescription and retail packaging were held not to change the tariff character. The goods were therefore classified under Chapter 30 as ayurvedic medicaments and not under Chapter 33 as cosmetics. en-us Fri, 11 Sep 2015 00:00:00 +0530 Thu, 25 Feb 2016 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266293 Ayurvedic products were classified by applying the common parlance and primary use tests, with the decisive question being whether the goods were mainly meant to treat or prevent ailments rather than to serve as cosmetics or hair-care preparations. Products manufactured in accordance with authoritative Ayurvedic texts and under an Ayurvedic and Siddha drug licence were treated as medicaments, and their therapeutic and prophylactic ingredients, as understood by doctors, dealers and users, supported that classification. Sale across the counter without prescription and retail packaging were held not to change the tariff character. The goods were therefore classified under Chapter 30 as ayurvedic medicaments and not under Chapter 33 as cosmetics. Case-Laws Central Excise Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266293