https://www.taxtmi.com/caselaws?id=787258 Goods manufactured under a valid Ayurveda, Siddha or Unani drug licence and GMP certificate were treated as Ayurvedic medicines under Chapter 30, not as cosmetics or toilet preparations under Chapter 33. The decisive point was that the Revenue did not produce any test report or other documentary evidence to show that the products fell within the cosmetic entry, while the available licensing material and the Directorate opinion supported their Ayurvedic character. In classification disputes, the burden rests on the Revenue to establish the competing tariff entry it invokes, and that burden was not discharged. On that basis, the duty demand, interest, penalties, and confiscation of seized goods were unsustainable. en-us Fri, 27 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787258 Goods manufactured under a valid Ayurveda, Siddha or Unani drug licence and GMP certificate were treated as Ayurvedic medicines under Chapter 30, not as cosmetics or toilet preparations under Chapter 33. The decisive point was that the Revenue did not produce any test report or other documentary evidence to show that the products fell within the cosmetic entry, while the available licensing material and the Directorate opinion supported their Ayurvedic character. In classification disputes, the burden rests on the Revenue to establish the competing tariff entry it invokes, and that burden was not discharged. On that basis, the duty demand, interest, penalties, and confiscation of seized goods were unsustainable. Case-Laws Central Excise Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787258