https://www.taxtmi.com/caselaws?id=32587 A product marketed and prescribed for therapeutic use, supported by ayurvedic ingredient recognition in accepted literature and medical opinion, was classifiable as an ayurvedic medicament under Chapter 3003.30 rather than as a cosmetic under Chapter 3304. Applying the product's use, presentation, and common perception, the Tribunal found its curative character prevailed over any cosmetic appearance, so the Revenue's classification challenge failed. Refund of excess duty arising from finalisation of provisional assessment was also not barred by unjust enrichment for the relevant period, as the settled position then excluded that bar and the later contrary provision did not apply. The assessee therefore retained both the favourable classification and the refund. en-us Thu, 28 Aug 2008 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32587 A product marketed and prescribed for therapeutic use, supported by ayurvedic ingredient recognition in accepted literature and medical opinion, was classifiable as an ayurvedic medicament under Chapter 3003.30 rather than as a cosmetic under Chapter 3304. Applying the product's use, presentation, and common perception, the Tribunal found its curative character prevailed over any cosmetic appearance, so the Revenue's classification challenge failed. Refund of excess duty arising from finalisation of provisional assessment was also not barred by unjust enrichment for the relevant period, as the settled position then excluded that bar and the later contrary provision did not apply. The assessee therefore retained both the favourable classification and the refund. Case-Laws Central Excise Thu, 28 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32587