https://www.taxtmi.com/caselaws?id=46512 An A&D vitamin massage oil was classified as a cosmetic or toilet preparation under Heading 3304.00 because its essential character was that of an oil used for massage and skin care. The Court applied commercial parlance and the product's nature as marketed and used, holding that drug licence status and incidental therapeutic or prophylactic value did not determine excise classification. Preparations falling within Chapter 33 were excluded from Chapter 30 even if they contained subsidiary medicinal properties. The product was therefore not a patent or proprietary medicine under Heading 3003.19. en-us Tue, 25 Mar 2003 00:00:00 +0530 Tue, 26 Jul 2016 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46512 An A&D vitamin massage oil was classified as a cosmetic or toilet preparation under Heading 3304.00 because its essential character was that of an oil used for massage and skin care. The Court applied commercial parlance and the product's nature as marketed and used, holding that drug licence status and incidental therapeutic or prophylactic value did not determine excise classification. Preparations falling within Chapter 33 were excluded from Chapter 30 even if they contained subsidiary medicinal properties. The product was therefore not a patent or proprietary medicine under Heading 3003.19. Case-Laws Central Excise Tue, 25 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46512