https://www.taxtmi.com/caselaws?id=382166 Himgange Cool Talc was treated as a cosmetic under Chapter 33 rather than a medicament under Chapter 30 because its essential character, common parlance understanding, cosmetic licence, and marketing as talcum powder outweighed the presence of menthol and camphor. The product was not shown to have prescription-based or disease-specific therapeutic use. On the exemption issue, declaring the product as pharmaceutical while holding a cosmetic licence was treated as conscious misdeclaration to secure inapplicable benefit, and penalty under Section 11AC was upheld as leviable. en-us Mon, 24 Jun 2019 00:00:00 +0530 Mon, 06 Jan 2020 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382166 Himgange Cool Talc was treated as a cosmetic under Chapter 33 rather than a medicament under Chapter 30 because its essential character, common parlance understanding, cosmetic licence, and marketing as talcum powder outweighed the presence of menthol and camphor. The product was not shown to have prescription-based or disease-specific therapeutic use. On the exemption issue, declaring the product as pharmaceutical while holding a cosmetic licence was treated as conscious misdeclaration to secure inapplicable benefit, and penalty under Section 11AC was upheld as leviable. Case-Laws Central Excise Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382166