https://www.taxtmi.com/caselaws?id=367077 Classification of the product depended on whether it satisfied the Supreme Court tests for an Ayurvedic medicament: the ingredients had to be traceable to authentic Ayurvedic texts and the product had to be recognised by users as an Ayurvedic medicine. The ingredients were shown to appear in Ayurvedic texts, and the packaging described relief from headache, fatigue and stress rather than daily cosmetic use. Applying those criteria and following prior Tribunal reasoning, the product was treated as an Ayurvedic preparation under Chapter 30, not as a hair oil or cosmetic under Heading 33.05, so the duty demand, interest and penalty could not survive. en-us Tue, 03 Jul 2018 00:00:00 +0530 Sat, 15 Sep 2018 07:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367077 Classification of the product depended on whether it satisfied the Supreme Court tests for an Ayurvedic medicament: the ingredients had to be traceable to authentic Ayurvedic texts and the product had to be recognised by users as an Ayurvedic medicine. The ingredients were shown to appear in Ayurvedic texts, and the packaging described relief from headache, fatigue and stress rather than daily cosmetic use. Applying those criteria and following prior Tribunal reasoning, the product was treated as an Ayurvedic preparation under Chapter 30, not as a hair oil or cosmetic under Heading 33.05, so the duty demand, interest and penalty could not survive. Case-Laws Central Excise Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367077