Classification of traditional-system medicines: apply Ayurvedic criteria; alcohol-containing preparations fall outside central excise for taxation. Products claimed to be medicines in the Unani, Siddha and Homeopathic systems are to be classified by applying the Board's criteria for Ayurvedic medicines mutatis mutandis, using the same compositional and classificatory approach; preparations containing alcohol are excluded from the Central Excise Tariff Act under the relevant chapter notes, and pending disputes/assessments should be settled in accordance with these guidelines.
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Classification of traditional-system medicines: apply Ayurvedic criteria; alcohol-containing preparations fall outside central excise for taxation.
Products claimed to be medicines in the Unani, Siddha and Homeopathic systems are to be classified by applying the Board's criteria for Ayurvedic medicines mutatis mutandis, using the same compositional and classificatory approach; preparations containing alcohol are excluded from the Central Excise Tariff Act under the relevant chapter notes, and pending disputes/assessments should be settled in accordance with these guidelines.
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