Ayurvedic classification of Hajmola Tablets upheld over edible preparation treatment under the Central Excise Tariff

Hajmola Tablets were classifiable as Ayurvedic medicine under Chapter 30 of the Central Excise Tariff Act, 1985 because their ingredients and use were substantially the same as products already treated in earlier rulings as Ayurvedic preparations. The Tribunal relied on its prior decision and supporting High Court authority on similar digestive tablets, and rejected classification as an edible preparation under sub-heading 2108.99. The Revenue's challenge therefore failed, and the assessee's Chapter 30 classification was sustained.

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Issues: Whether Hajmola Tablets were correctly classifiable as Ayurvedic medicine under Chapter 30 of the Central Excise Tariff Act, 1985, or as edible preparations under sub-heading 2108.99.

Analysis: The dispute turned on the nature and classification of the product in light of its ingredients, use, and the earlier decisions relating to Hajmola Candy and similar digestive tablets. The Tribunal relied on its earlier ruling and the supporting High Court decision, noting that the ingredients of the product were substantially the same as those already held to fall within Chapter 30. The presence of active Ayurvedic ingredients and the established treatment of similar products as Ayurvedic preparations supported classification under Chapter 30 rather than as an edible preparation.

Conclusion: Hajmola Tablets were held to be classifiable as Ayurvedic medicine under Chapter 30 of the Central Excise Tariff Act, 1985, and not under sub-heading 2108.99.

Final Conclusion: The Revenue's challenge to the classification failed, and the assessee's classification under Chapter 30 was sustained.

Ratio Decidendi: A product with substantial Ayurvedic ingredients, when already covered by earlier binding or persuasive classification rulings on similar formulations, is classifiable as an Ayurvedic medicine under Chapter 30 rather than as an edible preparation.

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