https://www.taxtmi.com/caselaws?id=802583 Revenue bears the burden of establishing a proposed classification of products as cosmetics rather than Ayurvedic medicaments. Manufacturing licences, a good manufacturing practices certificate and the drug-control authority's opinion supported the products' medicinal character, while Revenue produced no test reports or results concerning them. The products are classifiable as Ayurvedic medicines under Chapter 30 rather than as cosmetic or toiletry preparations under Chapter 33. en-us Tue, 03 Nov 2026 00:00:00 +0530 Thu, 12 Nov 2026 08:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802583 Revenue bears the burden of establishing a proposed classification of products as cosmetics rather than Ayurvedic medicaments. Manufacturing licences, a good manufacturing practices certificate and the drug-control authority's opinion supported the products' medicinal character, while Revenue produced no test reports or results concerning them. The products are classifiable as Ayurvedic medicines under Chapter 30 rather than as cosmetic or toiletry preparations under Chapter 33. Case-Laws Central Excise Tue, 03 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802583