https://www.taxtmi.com/caselaws?id=32233 Classification of an extract for bath and toilet preparation turned on whether it was an Ayurvedic medicament under Heading 30.03 or a cosmetic product under Heading 33.07. The Tribunal followed the Supreme Court's treatment of a similar product and held that classification under Heading 30.03 did not require proof of actual therapeutic or prophylactic use. It also noted that the lower authority had relied on the same Board circular approved in that precedent. The product was therefore sustained under Heading 30.03, with the Revenue's challenge failing. en-us Mon, 22 Sep 2008 00:00:00 +0530 Fri, 30 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32233 Classification of an extract for bath and toilet preparation turned on whether it was an Ayurvedic medicament under Heading 30.03 or a cosmetic product under Heading 33.07. The Tribunal followed the Supreme Court's treatment of a similar product and held that classification under Heading 30.03 did not require proof of actual therapeutic or prophylactic use. It also noted that the lower authority had relied on the same Board circular approved in that precedent. The product was therefore sustained under Heading 30.03, with the Revenue's challenge failing. Case-Laws Central Excise Mon, 22 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32233