https://www.taxtmi.com/caselaws?id=342398 A product sold under the trade name "FRANCH OIL NH" was treated as a medicament because its labels, technical material and marketing showed therapeutic and remedial uses, including wound healing and antifungal, antibacterial, analgesic and anti-inflammatory effects. On that basis, the product was held not to be mere castor oil or vegetable oil, but to possess the character of a proprietary medicine. It was therefore classifiable under Heading 30.03 rather than Heading 15.02, and the Revenue's classification was sustained. en-us Tue, 07 Mar 2017 00:00:00 +0530 Tue, 21 Nov 2017 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342398 A product sold under the trade name "FRANCH OIL NH" was treated as a medicament because its labels, technical material and marketing showed therapeutic and remedial uses, including wound healing and antifungal, antibacterial, analgesic and anti-inflammatory effects. On that basis, the product was held not to be mere castor oil or vegetable oil, but to possess the character of a proprietary medicine. It was therefore classifiable under Heading 30.03 rather than Heading 15.02, and the Revenue's classification was sustained. Case-Laws Central Excise Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342398