https://www.taxtmi.com/caselaws?id=348729 Classification of Fairplus Herbal Face Cream and Fairplus Face Lotion turned on whether the products were used to cure or treat ailments and whether they contained ingredients with curative effect. Applying the medicament classification test, the products' ingredients and claimed uses for relieving varicose veins, sunburn, inflammation and rashes showed therapeutic and prophylactic character. They therefore satisfied the criteria for medicaments rather than mere cosmetic preparations. On that basis, the products were classified under Chapter 30 and excluded from Chapter 33, and the Revenue's appeal failed. en-us Wed, 21 Jun 2017 00:00:00 +0530 Mon, 12 Feb 2018 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348729 Classification of Fairplus Herbal Face Cream and Fairplus Face Lotion turned on whether the products were used to cure or treat ailments and whether they contained ingredients with curative effect. Applying the medicament classification test, the products' ingredients and claimed uses for relieving varicose veins, sunburn, inflammation and rashes showed therapeutic and prophylactic character. They therefore satisfied the criteria for medicaments rather than mere cosmetic preparations. On that basis, the products were classified under Chapter 30 and excluded from Chapter 33, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 21 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348729