Tariff classification of Ayurvedic products favoured medicine treatment over sugar confectionery where therapeutic use was established.

Products manufactured under an Ayurvedic licence, containing sugar, glucose, Pudina Swarasam and Nilgiri Tailam, were treated as having prophylactic or therapeutic use for tariff classification. On that basis, and because the sister unit's classification had already attained finality with the same products earlier treated as Ayurvedic medicine, the products were classified under Chapter Sub Heading 3003.39. They were not classified as sugar confectionery under Chapter Sub Heading 1704.90.

---

---

Issues: Whether the products Lakerol strong and Lakerol spearmint were classifiable as Ayurvedic medicine under Chapter Sub Heading No. 3003.39 or as sugar confectionery under Chapter Sub Heading No. 1704.90.

Analysis: The products were manufactured under licence for Ayurvedic products and their main ingredients included sugar, glucose, Pudina Swarasam and Nilgiri Tailam. They were found to have prophylactic or therapeutic use. The classification adopted in respect of the sister unit had already attained finality, and the same products had earlier been treated as Ayurvedic medicine. In these circumstances, there was no reason to differ from the classification accepted by the lower authority.

Conclusion: The products were held to be classifiable as Ayurvedic medicine under Chapter Sub Heading No. 3003.39 and not as sugar confectionery under Chapter Sub Heading No. 1704.90.

---