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Issues: Whether the appellant's products, Chyawanprash Awaleha with Ashtawarg and Chyawanprash Awaleha Special, were classifiable as Ayurvedic medicaments under CETH 30.03 or as food supplements/health tonics under CETH 21.07/21.08.
Analysis: The products were shown on their wrappers as Ayurvedic medicine, carried the drug licence number, and indicated dosage. The ingredients were declared to the Drug Control authorities, which had granted and extended the licence for manufacture as Ayurvedic medicine. The presence of therapeutic and prophylactic utility brought the goods within the scope of medicament under Chapter Note 2(i)(a) of Chapter 30, while Chapter Note 1(a) of Chapter 21 excluded products of Chapter 30. The fact that the products also functioned as a tonic did not displace their essential Ayurvedic medicinal character. The revenue failed to establish that common parlance required classification under Chapter 21, and the demand based on classification as food supplement or health tonic was therefore unsustainable.
Conclusion: The products were held classifiable as Ayurvedic medicaments under CETH 30.03, and not under CETH 21.07/21.08.
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