https://www.taxtmi.com/caselaws?id=787989 Products manufactured from ingredients in authoritative Ayurvedic texts and under an Indian System of Medicine licence were treated as Patent and Proprietary Ayurvedic medicines, not cosmetics or soap. The presence of excipients and fillers did not change their essential character, because such materials are common in pharmaceutical preparations and do not by themselves convert a medicament into a cosmetic. Preparations with therapeutic or prophylactic properties do not lose medicinal character merely because they may also have cosmetic effects; the decisive factors were primary character and market presentation. As the labels and marketing showed Ayurvedic use for specified conditions, the duty, interest and penalties were unsustainable. en-us Fri, 13 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787989 Products manufactured from ingredients in authoritative Ayurvedic texts and under an Indian System of Medicine licence were treated as Patent and Proprietary Ayurvedic medicines, not cosmetics or soap. The presence of excipients and fillers did not change their essential character, because such materials are common in pharmaceutical preparations and do not by themselves convert a medicament into a cosmetic. Preparations with therapeutic or prophylactic properties do not lose medicinal character merely because they may also have cosmetic effects; the decisive factors were primary character and market presentation. As the labels and marketing showed Ayurvedic use for specified conditions, the duty, interest and penalties were unsustainable. Case-Laws Central Excise Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787989