https://www.taxtmi.com/caselaws?id=47583 Ayurvedic product classification under the Central Excise Tariff turned on the twin test of common parlance and whether the ingredients were recognised in authoritative Ayurvedic texts. The analysis considered primary use, market understanding, licensing records, consumer and practitioner evidence, and the opinion of the Directorate of Ayurveda. On that material, the Revenue failed to rebut the assessee's evidence or discharge the burden of proving a different classification. Most products were treated as medicinal preparations for skin or hair ailments and placed under Chapter 30, while massage oils and scalp tonic powder were treated as cosmetics under Chapter 33 because their medicinal character was not sufficiently established. en-us Wed, 08 Mar 2006 00:00:00 +0530 Fri, 19 Sep 2025 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47583 Ayurvedic product classification under the Central Excise Tariff turned on the twin test of common parlance and whether the ingredients were recognised in authoritative Ayurvedic texts. The analysis considered primary use, market understanding, licensing records, consumer and practitioner evidence, and the opinion of the Directorate of Ayurveda. On that material, the Revenue failed to rebut the assessee's evidence or discharge the burden of proving a different classification. Most products were treated as medicinal preparations for skin or hair ailments and placed under Chapter 30, while massage oils and scalp tonic powder were treated as cosmetics under Chapter 33 because their medicinal character was not sufficiently established. Case-Laws Central Excise Wed, 08 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47583