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TMI BlogLegal Elucidation of Homeopathic Product Classification under Central Excise Tariff Act: Medicament ClassificationX X X X Extracts X X X X X X X X Extracts X X X X ..... case of Commissioner of Customs, Central Excise, and Service Tax Hyderabad vs. [Name Redacted], concerning the classification of a homeopathic hair oil product (AHAHO), under the Central Excise Tariff Act, 1985 , is a pivotal decision in the realm of excise law. This commentary provides an exhaustive analysis of the legal issues, arguments presented, and the Court's reasoning and conclusions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both medical and general stores. It noted the absence of a prescription requirement and argued that the product did not claim to cure any specific disease, thus leaning towards a cosmetic classification. Tribunal's Reversal The Tribunal reversed this decision, holding AHAHO as a medicament. It underscored the presence of four homeopathic drugs in AHAHO and relied on its labeling as a hom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edicament. The Court held that the mere depiction of a woman with long hair on the label did not detract from its classification as a medicament. Rejection of Adjudicating Authority's Reasoning : The Supreme Court criticized the Authority's focus on cosmetic aspects and its failure to recognize the medicinal qualities inherent in AHAHO. Impact of the 2012 Amendment : Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... medicinal ingredients and their recognized therapeutic use are critical in classifying a product as a medicament, regardless of its marketing or over-the-counter availability. Full Text : 2023 (5) TMI 191 - Supreme Court - FAQ - Frequently Asked Questions, TMI Short Notes , Experts comment, opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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