https://www.taxtmi.com/caselaws?id=52777 Herbal hair oils marketed for premature baldness and hair fall were treated as medicaments where their predominant character was therapeutic and prophylactic rather than cosmetic. Classification followed the Board guidelines for Ayurvedic medicaments and the general principles distinguishing Chapter 30 from Chapter 33. The products were manufactured under a drug licence, certified as Ayurvedic medicine, described in leaflets as medicines with dosage for specific disorders, and understood in common parlance as remedies. Their availability without prescription or through general stores did not change their essential character, so they remained classifiable under Chapter 30 as medicaments. en-us Fri, 13 Feb 2004 00:00:00 +0530 Tue, 22 Nov 2022 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52777 Herbal hair oils marketed for premature baldness and hair fall were treated as medicaments where their predominant character was therapeutic and prophylactic rather than cosmetic. Classification followed the Board guidelines for Ayurvedic medicaments and the general principles distinguishing Chapter 30 from Chapter 33. The products were manufactured under a drug licence, certified as Ayurvedic medicine, described in leaflets as medicines with dosage for specific disorders, and understood in common parlance as remedies. Their availability without prescription or through general stores did not change their essential character, so they remained classifiable under Chapter 30 as medicaments. Case-Laws Central Excise Fri, 13 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52777