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    <title>2004 (10) TMI 93 - Supreme Court</title>
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    <description>For tariff classification, the decisive test is the product&#039;s medicinal composition and curative character, not its outward packaging or cosmetic appearance. The six ayurvedic hair-related products were treated as medicaments because their composition and claimed curative properties were admitted, and the absence of medical prescription or controlled clinical testing did not by itself negate medicinal character. Prior treatment of ayurvedic hair oils as medicaments supported the same approach. The goods were therefore classified as medicaments under Heading 3003.30 and not as preparations for use on the hair under Headings 3305.10 and 3305.50.</description>
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    <pubDate>Fri, 08 Oct 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=47077</link>
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