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Order of the Allahabad High Court in the matter of The Commissioner, Trade Tax vs Emami Ltd. dated 13/11/2007 regarding classification of two products namely Himani Naturally Faircream and Himani Naturally Fair Lotion as medicines and therefore be chargeable to tax as "Ayurvedic" medicines and has held that the same are not cosmetics.

Original Source

An Act to regulate the import, manufacture, distribution and sale of drugs and cosmetics. This Act may be called the Drugs [and Cosmetics] Act, 1940.

Accurate exposure information for cosmetic products and ingredients is needed in order to conduct safety assessments. Essential information includes both the amount of cosmetic product applied, and the frequency of use. To obtain current data, a study to assess consumer use practices was undertaken. The study included three widely used cosmetic product types: lipstick, body lotion, and face cream. Three hundred and sixty women, ages 19–65 years, who regularly use the products of interest, were recruited at ten different geographical locations within the US.

An Act to regulate the import, manufacture, distribution and sale of drugs and cosmetics. This Act may be called the Drugs and Cosmetics Act, 1940.

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