https://www.taxtmi.com/caselaws?id=46554 Excise classification of Banphool Oil turned on its character in common parlance and as understood by users. The revenue bore the burden of proving classification as perfumed hair oil and could not rely merely on over-the-counter sale, absence of prescription requirements, or a lower proportion of medicinal ingredients. Therapeutic dosage instructions on the label, Ayurvedic-text ingredients, manufacture under a drug licence, and the Drug Controller's view supported its medicinal character. As it was not established to be a cosmetic or toilet preparation, Banphool Oil was classifiable as an Ayurvedic medicament under Tariff Item 3003.30 rather than perfumed hair oil under Tariff Item 3305.10. en-us Wed, 30 Apr 2003 00:00:00 +0530 Sat, 27 Sep 2025 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46554 Excise classification of Banphool Oil turned on its character in common parlance and as understood by users. The revenue bore the burden of proving classification as perfumed hair oil and could not rely merely on over-the-counter sale, absence of prescription requirements, or a lower proportion of medicinal ingredients. Therapeutic dosage instructions on the label, Ayurvedic-text ingredients, manufacture under a drug licence, and the Drug Controller's view supported its medicinal character. As it was not established to be a cosmetic or toilet preparation, Banphool Oil was classifiable as an Ayurvedic medicament under Tariff Item 3003.30 rather than perfumed hair oil under Tariff Item 3305.10. Case-Laws Central Excise Wed, 30 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46554