https://www.taxtmi.com/caselaws?id=437384 Classification of Aswini Homeo Arnica Hair Oil turned on its composition, label, use and common parlance understanding. Because the product contained homeopathic medicines, was manufactured under a drug licence, was indicated for therapeutic complaints and functioned as a medium for administering medicine on the scalp, it retained the essential character of a medicament under Chapter 30 and not a cosmetic or toilet preparation under Chapter 33. The 2012 tariff amendments did not justify reopening the settled classification, since mere rewording of tariff entries does not alter a product's character where its ingredients, manufacture and use remain unchanged. The settled medicament classification was therefore maintained. en-us Wed, 03 May 2023 00:00:00 +0530 Fri, 29 Sep 2023 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437384 Classification of Aswini Homeo Arnica Hair Oil turned on its composition, label, use and common parlance understanding. Because the product contained homeopathic medicines, was manufactured under a drug licence, was indicated for therapeutic complaints and functioned as a medium for administering medicine on the scalp, it retained the essential character of a medicament under Chapter 30 and not a cosmetic or toilet preparation under Chapter 33. The 2012 tariff amendments did not justify reopening the settled classification, since mere rewording of tariff entries does not alter a product's character where its ingredients, manufacture and use remain unchanged. The settled medicament classification was therefore maintained. Case-Laws Central Excise Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437384