https://www.taxtmi.com/caselaws?id=44260 Exemption entries under excise law are construed by the product's popular or common parlance meaning, not by scientific or technical description. Applying that test, Dant Manjan Lal was treated as a toilet preparation used daily for cleaning teeth, and the evidence did not show that common consumers regarded it as an Ayurvedic medicinal preparation. Certificates, affidavits, expert opinions and Ayurvedic texts were insufficient to displace that market understanding. The product was therefore not classified as an Ayurvedic medicinal preparation and was not entitled to exemption from excise duty. en-us Thu, 30 Mar 1995 00:00:00 +0530 Wed, 15 Oct 2025 21:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44260 Exemption entries under excise law are construed by the product's popular or common parlance meaning, not by scientific or technical description. Applying that test, Dant Manjan Lal was treated as a toilet preparation used daily for cleaning teeth, and the evidence did not show that common consumers regarded it as an Ayurvedic medicinal preparation. Certificates, affidavits, expert opinions and Ayurvedic texts were insufficient to displace that market understanding. The product was therefore not classified as an Ayurvedic medicinal preparation and was not entitled to exemption from excise duty. Case-Laws Central Excise Thu, 30 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44260