Ayurvedic classification requires exclusive adherence to authoritative texts; proprietary ingredients shift the product into patent and proprietary medicament status.

For excise classification, a medicament is treated as Ayurvedic only if it is manufactured exclusively in accordance with formulae in authoritative Ayurvedic texts. Stamifort Supreme Capsules failed that test because it contained a Unani ingredient, was not made solely from an Ayurvedic text-based formula, and was developed as a proprietary brand product. FDA approval for marketing as an Ayurvedic medicine was insufficient to override the statutory requirement. The product was therefore classified as a patent and proprietary medicament, and the prior classification as an Ayurvedic medicament was set aside.

---

---

Issues: Whether Stamifort Supreme Capsules was classifiable as an Ayurvedic medicament or as a patent and proprietary medicament for excise purposes.

Analysis: Ayurvedic medicines are required to be manufactured exclusively in accordance with formulas described in the authoritative Ayurvedic texts. The product contained a Unani ingredient in addition to Ayurvedic ingredients, was not manufactured exclusively in accordance with an Ayurvedic formula from the authoritative books, and was admittedly developed through research as a proprietary product sold under a brand name. Approval by the Food and Drug Administration for marketing as an Ayurvedic medicine was held insufficient to establish Ayurvedic classification when the statutory criterion of exclusive preparation from Ayurvedic texts was not satisfied.

Conclusion: The product was not an Ayurvedic medicament and was classifiable as a patent and proprietary medicament.

Final Conclusion: The Revenue succeeded and the order classifying the product as an Ayurvedic medicament was set aside.

Ratio Decidendi: For excise classification, a medicament can be treated as Ayurvedic only if it is manufactured exclusively in accordance with the formulae prescribed in authoritative Ayurvedic texts; a product containing other systems' ingredients or lacking such exclusive formulation is a patent and proprietary medicament.

---