https://www.taxtmi.com/caselaws?id=2350 Products with unchanged composition and therapeutic content were treated as ayurvedic medicaments under Chapter Heading 30.03, not cosmetics under Chapter 33, because their essential character and trade understanding remained medicinal. Evidence from medical practitioners, consumers, traders and ayurvedic material supported the medicament classification, while advertisements, packing style and export-oriented labelling were insufficient to prove cosmetic character. Applying the common parlance and trade parlance test, the burden to show cosmetic classification was not discharged, so the contrary duty demand could not stand and the assessee's classification was accepted. en-us Fri, 20 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 19:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2350 Products with unchanged composition and therapeutic content were treated as ayurvedic medicaments under Chapter Heading 30.03, not cosmetics under Chapter 33, because their essential character and trade understanding remained medicinal. Evidence from medical practitioners, consumers, traders and ayurvedic material supported the medicament classification, while advertisements, packing style and export-oriented labelling were insufficient to prove cosmetic character. Applying the common parlance and trade parlance test, the burden to show cosmetic classification was not discharged, so the contrary duty demand could not stand and the assessee's classification was accepted. Case-Laws Central Excise Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2350