Excisability of Ayurvedic vegetable extracts: preservative treatment determines whether excise or medicinal duty applies. Liquid vegetable extracts not rendered marketable by preservative treatment are not excisable as 'goods.' If fermentation produces self generated alcohol (or alcohol is present), extracts are outside the Central Excise Tariff and chargeable under the Medicinal and Toilet Preparations regime. Mixed or compounded therapeutic extracts are classifiable under Heading 30.03; single ingredient extracts fall under Chapter 13 unless presented in measured doses or retail packings for therapeutic or prophylactic use, in which case they are classifiable under Heading 30.03.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excisability of Ayurvedic vegetable extracts: preservative treatment determines whether excise or medicinal duty applies.
Liquid vegetable extracts not rendered marketable by preservative treatment are not excisable as "goods." If fermentation produces self generated alcohol (or alcohol is present), extracts are outside the Central Excise Tariff and chargeable under the Medicinal and Toilet Preparations regime. Mixed or compounded therapeutic extracts are classifiable under Heading 30.03; single ingredient extracts fall under Chapter 13 unless presented in measured doses or retail packings for therapeutic or prophylactic use, in which case they are classifiable under Heading 30.03.
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