https://www.taxtmi.com/caselaws?id=47268 Tariff classification of a product depends on its common parlance understanding, not its scientific or technical description. Applying that test, Lal Tail was treated as a medicament under Chapter 30 because it contained Ayurvedic ingredients, held a drug licence, and was supported by Ayurvedic prescriptions; the Revenue failed to dislodge the assessee's case. For Janam Ghunti, final classification could not be made without examining its manufacture, composition, and chemical test results, because the Chapter Notes required inquiry into whether it fell within excluded categories. The article underscores that factual and technical evidence may be necessary before a final tariff classification is reached. 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 Tariff classification of a product depends on its common parlance understanding, not its scientific or technical description. Applying that test, Lal Tail was treated as a medicament under Chapter 30 because it contained Ayurvedic ingredients, held a drug licence, and was supported by Ayurvedic prescriptions; the Revenue failed to dislodge the assessee's case. For Janam Ghunti, final classification could not be made without examining its manufacture, composition, and chemical test results, because the Chapter Notes required inquiry into whether it fell within excluded categories. The article underscores that factual and technical evidence may be necessary before a final tariff classification is reached. Case-Laws Central Excise Fri, 01 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47268