Ayurvedic medicament classification upheld for Vicks products based on Ayurvedic texts and common parlance tests.

Classification of Vicks products turned on the settled tests for Ayurvedic medicaments: whether the ingredients are found in authoritative Ayurvedic texts and whether the product is known in common parlance as an Ayurvedic medicine. The reasoning recognised that a patent Ayurvedic preparation may still fall under the Ayurvedic entry even if its formula differs from the classical prescription, and that preservatives, fillers or carriers do not alter the essential character where the active ingredients are Ayurvedic. Applying these principles, Vicks Vaporub, Vicks Inhaler, Vicks Medicated Cough Drops, Vicks Herbal Throat Drops and Vicks Blue/Hunnies Drops were classified under sub-heading 3003.30 as Ayurvedic medicaments.

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Issues: Whether the disputed Vicks products, including Vicks Vaporub, Vicks Inhaler, Vicks Medicated Cough Drops, Vicks Herbal Throat Drops and Vicks Blue/Hunnies Drops, were classifiable as Ayurvedic medicaments under sub-heading 3003.30 of the Central Excise Tariff Act, 1985.

Analysis: The determination turned on the settled tests for Ayurvedic classification, namely whether the ingredients were mentioned in authoritative Ayurvedic texts and whether the product was known as an Ayurvedic medicine in common parlance. The reasoning applied the principle that a patent Ayurvedic medicament may still fall within the Ayurvedic entry if its ingredients find mention in Ayurvedic texts, even if the preparation formula differs from the classical prescription. It was also accepted that non-active ingredients such as preservatives, fillers or carriers do not by themselves change the essential character of the medicament when the active ingredients are Ayurvedic in nature. Applying these principles, the products other than Chatpat Churanets were treated as Ayurvedic medicaments.

Conclusion: Vicks Vaporub, Vicks Inhaler, Vicks Medicated Cough Drops, Vicks Herbal Throat Drops and Vicks Blue/Hunnies Drops were held classifiable under sub-heading 3003.30 as Ayurvedic medicaments, and the assessee succeeded on this issue.

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