https://www.taxtmi.com/caselaws?id=2331 The Commissioner (Appeals) upheld the classification of products "Test-up, Coolex, Cold-drops" as ayurvedic medicaments under Heading 3003.30, setting aside the initial classification as confectionery under Chapter Heading 1704.90. The burden of proof was deemed to lie with the department, emphasizing the primary use and active ingredients over the percentage of ayurvedic content. Legal precedents supported this view, leading to the appellant's success in Appeal No. E/2545/2003 and the department's failure in Appeal No. E/1417/2005. en-us Tue, 11 Sep 2007 00:00:00 +0530 Tue, 15 Apr 2008 19:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2331 The Commissioner (Appeals) upheld the classification of products "Test-up, Coolex, Cold-drops" as ayurvedic medicaments under Heading 3003.30, setting aside the initial classification as confectionery under Chapter Heading 1704.90. The burden of proof was deemed to lie with the department, emphasizing the primary use and active ingredients over the percentage of ayurvedic content. Legal precedents supported this view, leading to the appellant's success in Appeal No. E/2545/2003 and the department's failure in Appeal No. E/1417/2005. Case-Laws Central Excise Tue, 11 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2331