https://www.taxtmi.com/caselaws?id=47268 Excise tariff classification turns on common parlance rather than scientific or technical meaning. Lal Tail was treated as a medicament under Chapter 30 because its Ayurvedic ingredients, drug licence and therapeutic prescriptions supported that market understanding, while Revenue did not establish a different common-parlance identity. Janam Ghunti required further examination of its manufacturing process, composition and chemical characteristics before final classification, because Chapter 30 and Chapter 33 exclusions may apply to specified aqueous distillates, essential-oil solutions and preparations despite medicinal properties. The burden lies on Revenue to displace a claimed tariff identity, but factual and technical inquiry is necessary where product nature remains unresolved. en-us Fri, 01 Apr 2005 00:00:00 +0530 Mon, 05 Jan 2015 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47268 Excise tariff classification turns on common parlance rather than scientific or technical meaning. Lal Tail was treated as a medicament under Chapter 30 because its Ayurvedic ingredients, drug licence and therapeutic prescriptions supported that market understanding, while Revenue did not establish a different common-parlance identity. Janam Ghunti required further examination of its manufacturing process, composition and chemical characteristics before final classification, because Chapter 30 and Chapter 33 exclusions may apply to specified aqueous distillates, essential-oil solutions and preparations despite medicinal properties. The burden lies on Revenue to displace a claimed tariff identity, but factual and technical inquiry is necessary where product nature remains unresolved. Case-Laws Central Excise Fri, 01 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47268