https://www.taxtmi.com/caselaws?id=367918 Herbal sheekakai powder was examined for classification as a medicament under Chapter 30 or as a preparation for use on the head under Chapter 33. Chapter Note 1(d) to Chapter 30 excludes preparations of Chapter 33 even where therapeutic or prophylactic properties are claimed, while Chapter 2 to Chapter 33 covers cosmetic and toilet preparations with only subsidiary curative value. On the record, the product was advertised and understood as a hair-care/toilet preparation and was not shown to be sold or prescribed as medicine. Applying the distinction between care and cure, classification under Chapter 30 was rejected and Chapter 33 applied. en-us Thu, 09 Aug 2018 00:00:00 +0530 Fri, 06 Mar 2020 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367918 Herbal sheekakai powder was examined for classification as a medicament under Chapter 30 or as a preparation for use on the head under Chapter 33. Chapter Note 1(d) to Chapter 30 excludes preparations of Chapter 33 even where therapeutic or prophylactic properties are claimed, while Chapter 2 to Chapter 33 covers cosmetic and toilet preparations with only subsidiary curative value. On the record, the product was advertised and understood as a hair-care/toilet preparation and was not shown to be sold or prescribed as medicine. Applying the distinction between care and cure, classification under Chapter 30 was rejected and Chapter 33 applied. Case-Laws Central Excise Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367918