https://www.taxtmi.com/caselaws?id=357784 Classification of Keshyog Ayurvedic/Herbal Hair Oil and Keshyog Ayurvedic Shampoo depended on their true character, assessed from ingredients, label, literature and commercial understanding; because the material showed therapeutic character, Chapter 30 as Ayurvedic medicine prevailed over Chapter 33 as a cosmetic or toilet preparation. The goods received in bulk were then labelled, repacked into retail packs and made fit for sale; that post-receipt activity fell within the relevant chapter note deeming such processes to be manufacture. The goods remained classifiable under Chapter 30, but the processing was still treated as manufacture for excise purposes. en-us Thu, 22 Mar 2018 00:00:00 +0530 Sat, 29 Dec 2018 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357784 Classification of Keshyog Ayurvedic/Herbal Hair Oil and Keshyog Ayurvedic Shampoo depended on their true character, assessed from ingredients, label, literature and commercial understanding; because the material showed therapeutic character, Chapter 30 as Ayurvedic medicine prevailed over Chapter 33 as a cosmetic or toilet preparation. The goods received in bulk were then labelled, repacked into retail packs and made fit for sale; that post-receipt activity fell within the relevant chapter note deeming such processes to be manufacture. The goods remained classifiable under Chapter 30, but the processing was still treated as manufacture for excise purposes. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357784