https://www.taxtmi.com/caselaws?id=353971 Ayurvedic products specifically labelled and marketed as classical medicines, with dosage directions, therapeutic indications, product literature and medicinal formulation, were held to fall under Chapter 30 as medicaments rather than under Chapter 33 as perfumes or toilet waters. Their liquid form or distillate-based composition did not, by itself, justify classification as toilet preparations, and the Chapter Note 1 exclusion to Chapter 30 was found inapplicable on the facts. The cited precedent on medicinal formulations marketed as medicines was applied, so the differential duty demand and penalty based on Chapter 33 classification could not be sustained and the assessee succeeded. en-us Thu, 07 Dec 2017 00:00:00 +0530 Tue, 16 Jan 2018 09:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353971 Ayurvedic products specifically labelled and marketed as classical medicines, with dosage directions, therapeutic indications, product literature and medicinal formulation, were held to fall under Chapter 30 as medicaments rather than under Chapter 33 as perfumes or toilet waters. Their liquid form or distillate-based composition did not, by itself, justify classification as toilet preparations, and the Chapter Note 1 exclusion to Chapter 30 was found inapplicable on the facts. The cited precedent on medicinal formulations marketed as medicines was applied, so the differential duty demand and penalty based on Chapter 33 classification could not be sustained and the assessee succeeded. Case-Laws Central Excise Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353971