https://www.taxtmi.com/caselaws?id=276259 Balsam Tolu B.P. was treated by the municipal authority as a drug not liable to octroi, and that settled classification could not be departed from without cogent new material. In fiscal classification, the commodity must be understood in common and commercial parlance, with emphasis on its ordinary and predominant use. On the materials considered, Balsam Tolu B.P. was mainly used in pharmaceutical preparations as an expectorant and cough mixture ingredient, with only ancillary non-pharmaceutical uses. Its dominant character in trade and commerce was therefore a drug, not a food essence, and the attempted levy of octroi under Item 8 was not justified. en-us Mon, 28 Feb 1994 00:00:00 +0530 Sat, 03 Nov 2018 16:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276259 Balsam Tolu B.P. was treated by the municipal authority as a drug not liable to octroi, and that settled classification could not be departed from without cogent new material. In fiscal classification, the commodity must be understood in common and commercial parlance, with emphasis on its ordinary and predominant use. On the materials considered, Balsam Tolu B.P. was mainly used in pharmaceutical preparations as an expectorant and cough mixture ingredient, with only ancillary non-pharmaceutical uses. Its dominant character in trade and commerce was therefore a drug, not a food essence, and the attempted levy of octroi under Item 8 was not justified. Case-Laws Central Excise Mon, 28 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276259