https://www.taxtmi.com/caselaws?id=43255 Boroline's classification turned on its essential character: the Calcutta HC held that the product remained a patent or proprietary medicine under Tariff Item 14E rather than a cosmetic or toilet preparation under Tariff Item 14F. The later amended Explanation II to Tariff Item 14F did not alter that position, because an amendment to tariff wording cannot reclassify a product whose basic nature continues to be medicinal. The Court found that subsidiary antiseptic ingredients and any curative or prophylactic value did not convert the product into a cosmetic. The writ petition therefore succeeded and the excise classification treating Boroline as a cosmetic failed. en-us Wed, 12 Feb 1992 00:00:00 +0530 Thu, 17 Jun 2010 10:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43255 Boroline's classification turned on its essential character: the Calcutta HC held that the product remained a patent or proprietary medicine under Tariff Item 14E rather than a cosmetic or toilet preparation under Tariff Item 14F. The later amended Explanation II to Tariff Item 14F did not alter that position, because an amendment to tariff wording cannot reclassify a product whose basic nature continues to be medicinal. The Court found that subsidiary antiseptic ingredients and any curative or prophylactic value did not convert the product into a cosmetic. The writ petition therefore succeeded and the excise classification treating Boroline as a cosmetic failed. Case-Laws Central Excise Wed, 12 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43255