https://www.taxtmi.com/caselaws?id=47167 Tariff classification of turmeric skin cream and vajradanti toothpaste and tooth powder turns on common parlance, not scientific or technical meaning alone. The Supreme Court stated that previous authority did not impose rigid universal tests requiring sale only on prescription or through chemists before a product can qualify as a medicament. The revenue retained the burden to prove, with reliable evidence of consumer understanding, that the products were understood as cosmetics or toilet preparations. The show-cause notices were founded on a mistaken view of the governing test, and the factual basis relied on was insufficient to displace the assessee's Chapter 30 classification. en-us Tue, 07 Dec 2004 00:00:00 +0530 Tue, 23 Sep 2025 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47167 Tariff classification of turmeric skin cream and vajradanti toothpaste and tooth powder turns on common parlance, not scientific or technical meaning alone. The Supreme Court stated that previous authority did not impose rigid universal tests requiring sale only on prescription or through chemists before a product can qualify as a medicament. The revenue retained the burden to prove, with reliable evidence of consumer understanding, that the products were understood as cosmetics or toilet preparations. The show-cause notices were founded on a mistaken view of the governing test, and the factual basis relied on was insufficient to displace the assessee's Chapter 30 classification. Case-Laws Central Excise Tue, 07 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47167