Classification as Ayurvedic medicine requires common parlance recognition and listed ingredients to guide excise assessments. Classification as Ayurvedic medicine for Central Excise requires that the preparation be, in common parlance, known as an Ayurvedic medicine and that all its ingredients appear in authoritative Ayurvedic books; collectors must examine each case on its merits and, if doubt remains, refer to the Board and the Drugs Controller, and pending assessments should be finalised accordingly, excluding herbal or Ayurvedic cosmetics.
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.
Classification as Ayurvedic medicine requires common parlance recognition and listed ingredients to guide excise assessments.
Classification as Ayurvedic medicine for Central Excise requires that the preparation be, in common parlance, known as an Ayurvedic medicine and that all its ingredients appear in authoritative Ayurvedic books; collectors must examine each case on its merits and, if doubt remains, refer to the Board and the Drugs Controller, and pending assessments should be finalised accordingly, excluding herbal or Ayurvedic cosmetics.
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