Ayurvedic medicament classification fails where medicinal ingredients alone do not prove recognised formulation or therapeutic use.

Halls Icemint Tablets were not proved to be an Ayurvedic medicament because the evidence showed only the presence of ingredients with some medicinal properties, not a recognised Ayurvedic formulation, clinical testing, or therapeutic marketing for a specific ailment. The claim under tariff sub-heading 3003.30 therefore failed. On classification by true commercial character and predominant use, the tablets were found to consist mainly of sugar with flavouring agents and to be sold for cooling, soothing and refreshing the mouth and throat. They were accordingly treated as sugar confectionery under tariff heading 17.04, specifically item 1704.90, rather than as Chapter 30 goods.

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Issues: (i) Whether Halls Icemint Tablets were established to be a medicament and, if so, classifiable as an Ayurvedic medicine under tariff sub-heading 3003.30; (ii) whether, if not a medicament, the product was classifiable under tariff heading 17.04 as sugar confectionery.

Issue (i): Whether Halls Icemint Tablets were established to be a medicament and, if so, classifiable as an Ayurvedic medicine under tariff sub-heading 3003.30.

Analysis: The product was supported only by a licence, a general certificate, and literature showing that menthol and eucalyptus oil have medicinal properties in some contexts. The evidence did not show that the tablets were formulated in accordance with any recognised Ayurvedic formulation, clinically tested as medicine, or marketed with dosage and therapeutic claims for a specific throat condition. The certificate relied upon was not based on first-hand analysis or clinical trials and was not treated as sufficient proof. Mere presence of ingredients having some medicinal properties did not, by itself, establish that the product was an Ayurvedic medicament.

Conclusion: The product was not proved to be a medicament or an Ayurvedic medicine, and the claim under tariff sub-heading 3003.30 failed.

Issue (ii): Whether, if not a medicament, the product was classifiable under tariff heading 17.04 as sugar confectionery.

Analysis: Once the product was held not to fall within Chapter 30, the remaining classification had to be examined on the basis of its composition and use. The tablets consisted predominantly of sugar with flavouring agents and were sold for cooling, soothing and refreshing the mouth and throat. On that basis, they answered the description of sugar confectionery and were most appropriately classifiable under tariff heading 17.04, specifically tariff item 1704.90.

Conclusion: The product was classifiable under tariff heading 17.04 and not under Chapter 30.

Final Conclusion: The denial of Ayurvedic medicament classification was upheld, and the goods were directed to be assessed as sugar confectionery under tariff item 1704.90.

Ratio Decidendi: A product cannot be treated as an Ayurvedic medicament merely because it contains ingredients that may have medicinal properties; it must be shown, by recognised formulation, clinical proof, or accepted trade understanding, to be a medicine, failing which classification depends on its true commercial character and predominant use.

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