https://www.taxtmi.com/caselaws?id=405108 Imported goods were held to be cosmetics rather than ayurvedic medicines or drugs because their names and descriptions showed moisturisers, fairness products, hair solutions and shampoo. The assessee did not produce samples for chemical examination despite opportunity and placed no reliable documentary evidence to support the claim of medicinal character. On that record, the assessing authority was entitled to classify the goods on their description and surrounding circumstances, and to draw an adverse inference from the absence of supporting proof. The classification under Entry 45 of Schedule-II(b) was therefore upheld. en-us Tue, 02 Mar 2021 00:00:00 +0530 Wed, 16 Jun 2021 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405108 Imported goods were held to be cosmetics rather than ayurvedic medicines or drugs because their names and descriptions showed moisturisers, fairness products, hair solutions and shampoo. The assessee did not produce samples for chemical examination despite opportunity and placed no reliable documentary evidence to support the claim of medicinal character. On that record, the assessing authority was entitled to classify the goods on their description and surrounding circumstances, and to draw an adverse inference from the absence of supporting proof. The classification under Entry 45 of Schedule-II(b) was therefore upheld. Case-Laws VAT and Sales Tax Tue, 02 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405108