https://www.taxtmi.com/caselaws?id=54252 Excise classification of ayurvedic products turns on the chapter notes, tariff description, and how the goods are understood in trade and common parlance. Preparations used for skin care, hair care, or dental care, and marketed for beautifying or maintaining those features, fall under Chapter 33 as cosmetics or toilet preparations even if they also claim therapeutic or prophylactic value. Once so classified, exemption notifications for medicaments do not apply. The text also notes that, where duty is calculated from the sale price, assessment should be made on a cum-duty basis with admissible abatements, and any penalty must be reconsidered after redetermination. en-us Tue, 19 Apr 2005 00:00:00 +0530 Tue, 19 Oct 2010 10:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54252 Excise classification of ayurvedic products turns on the chapter notes, tariff description, and how the goods are understood in trade and common parlance. Preparations used for skin care, hair care, or dental care, and marketed for beautifying or maintaining those features, fall under Chapter 33 as cosmetics or toilet preparations even if they also claim therapeutic or prophylactic value. Once so classified, exemption notifications for medicaments do not apply. The text also notes that, where duty is calculated from the sale price, assessment should be made on a cum-duty basis with admissible abatements, and any penalty must be reconsidered after redetermination. Case-Laws Central Excise Tue, 19 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54252