https://www.taxtmi.com/caselaws?id=778382 Tariff classification of "Dhatri Brand Fairness Face Pack" depended on whether its primary use was therapeutic or cosmetic. Applying the common parlance test and the twin test for ayurvedic medicaments, the product was treated as an ayurvedic medicament because it contained ingredients recognised in Ayurvedic texts, was manufactured under a drug licence, and was shown to be used for treating skin ailments. The absence of a doctor's prescription and the presence of some beautifying effect did not alter that primary curative character. It was therefore classifiable under Chapter sub-heading 30049011, not Chapter 33049990, and the duty demand, interest, and penalties based on the cosmetic classification could not be sustained. en-us Thu, 11 Sep 2025 00:00:00 +0530 Tue, 16 Sep 2025 09:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778382 Tariff classification of "Dhatri Brand Fairness Face Pack" depended on whether its primary use was therapeutic or cosmetic. Applying the common parlance test and the twin test for ayurvedic medicaments, the product was treated as an ayurvedic medicament because it contained ingredients recognised in Ayurvedic texts, was manufactured under a drug licence, and was shown to be used for treating skin ailments. The absence of a doctor's prescription and the presence of some beautifying effect did not alter that primary curative character. It was therefore classifiable under Chapter sub-heading 30049011, not Chapter 33049990, and the duty demand, interest, and penalties based on the cosmetic classification could not be sustained. Case-Laws Central Excise Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778382