https://www.taxtmi.com/caselaws?id=787984 Goods manufactured under a valid Ayurvedic drug licence and shown to have therapeutic or prophylactic character were classified as medicaments under Chapter 30, not cosmetics under Chapter 33. Central excise duty for the pre-August 2011 period could not be fastened on the loan licence holder because duty attaches to the manufacturer, and the goods were made by the job worker. For September 2011 to February 2012, SSI exemption applied on the facts found, so no differential duty or penalty survived. The connected demands and penalties were set aside. en-us Thu, 26 Feb 2026 00:00:00 +0530 Sat, 14 Mar 2026 10:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787984 Goods manufactured under a valid Ayurvedic drug licence and shown to have therapeutic or prophylactic character were classified as medicaments under Chapter 30, not cosmetics under Chapter 33. Central excise duty for the pre-August 2011 period could not be fastened on the loan licence holder because duty attaches to the manufacturer, and the goods were made by the job worker. For September 2011 to February 2012, SSI exemption applied on the facts found, so no differential duty or penalty survived. The connected demands and penalties were set aside. Case-Laws Central Excise Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787984