Ayurvedic classification turns on commercial and therapeutic identity, not mere alternative use, for eranda tail.

Eranda tail (castor oil) is treated as an Ayurvedic medicament where it is prepared in accordance with authoritative Ayurvedic texts, labelled and marketed as an Ayurvedic drug, and recognised as such by the licensing authority. The tariff entry must be read as a whole, and the word "exclusively" in the non-Ayurvedic heading cannot be applied mechanically to exclude a product that has Ayurvedic commercial and therapeutic identity. The fact that the same substance may also be capable of other uses does not by itself remove its Ayurvedic character. On that basis, it falls under Heading 3003.31 and not Heading 3003.20.

---

---

Issues: Whether eranda tail (castor oil) was classifiable under Heading 3003.20 as a medicament other than those exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems, or under Heading 3003.31 as an Ayurvedic medicament.

Analysis: The tariff entries had to be read as a whole. The expression "exclusively" in Heading 3003.20 could not be applied mechanically where the product was manufactured according to authoritative Ayurvedic texts, sold and labelled as an Ayurvedic drug, and recognised as such by the licensing authority. The relevant test was the product's commercial and therapeutic identity, its composition and method of preparation, and its treatment by consumers and regulatory authorities. On that basis, the fact that the same substance could also be capable of other use did not by itself deprive it of its Ayurvedic character.

Conclusion: Eranda tail was an Ayurvedic medicament classifiable under Heading 3003.31 and not under Heading 3003.20.

Ratio Decidendi: A medicament prepared in accordance with authoritative Ayurvedic literature, recognised by the competent authority as Ayurvedic, and understood and marketed as such, cannot be excluded from the Ayurvedic tariff entry merely because it may also be capable of use outside the Ayurvedic system.

---