https://www.taxtmi.com/caselaws?id=355976 Product classification depended on its essential character, therapeutic indications and common parlance understanding. The Tribunal found that Aswini Homeo Arnica Hair Oil contained homeopathic ingredients, was manufactured under a drug licence, and was marketed for ailments such as hair fall and dandruff, so it was understood as a homeopathic medicament under Chapter 30 rather than a cosmetic or toilet preparation under Chapter 33. Sale over the counter, availability in general stores, or absence of prescription did not alter that character. The revised tariff position and earlier accepted treatment did not justify reclassification. Duty demand and penalties were therefore not sustainable. en-us Wed, 31 Jan 2018 00:00:00 +0530 Tue, 03 Sep 2019 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355976 Product classification depended on its essential character, therapeutic indications and common parlance understanding. The Tribunal found that Aswini Homeo Arnica Hair Oil contained homeopathic ingredients, was manufactured under a drug licence, and was marketed for ailments such as hair fall and dandruff, so it was understood as a homeopathic medicament under Chapter 30 rather than a cosmetic or toilet preparation under Chapter 33. Sale over the counter, availability in general stores, or absence of prescription did not alter that character. The revised tariff position and earlier accepted treatment did not justify reclassification. Duty demand and penalties were therefore not sustainable. Case-Laws Central Excise Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355976