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    <description>Product classification under the Andhra Pradesh General Sales Tax Act turned on composition, label claims, licence status and intended use. Sonachandi Chavanprash, Boroplus Antiseptic Cream and Boroplus Prickly Heat Powder were treated as drugs because their predominant character was medicinal or therapeutic, not cosmetic or toilet use. Navaratan Oil and Gold Turmeric Ayurvedic Cream were also treated as drugs because their ingredients, ayurvedic references and marketed uses showed curative, antiseptic and anti-inflammatory purpose rather than beautifying or complexion-enhancing use. The classification issue was therefore determined product-wise by the dominant nature and primary use of each preparation.</description>
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