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Food supplements cannot be classified as proprietary Ayurvedic...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without supporting evidence.
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Food supplements cannot be classified as proprietary Ayurvedic medicines solely by common parlance or a manufacturer's drug licence. Classification requires both common parlance and authoritative tests, including evidence that the products are intended for diagnosis, treatment or cure. Products purchased under CST registration and sold unchanged as food supplements, without the dealer holding a drug-sale licence, remain taxable under the residuary entry. Chapter IV-A of the Drugs and Cosmetics Act continues to regulate Ayurvedic, Siddha and Unani drugs; exclusion from Chapter IV does not remove sale-licensing requirements. The Tribunal may award costs in tax appeals, as compensatory costs for vexatious litigation are an inherent power not barred by the Act.
Food supplements cannot be classified as proprietary Ayurvedic medicines solely by common parlance or a manufacturer's drug licence. Classification requires both common parlance and authoritative tests, including evidence that the products are intended for diagnosis, treatment or cure. Products purchased under CST registration and sold unchanged as food supplements, without the dealer holding a drug-sale licence, remain taxable under the residuary entry. Chapter IV-A of the Drugs and Cosmetics Act continues to regulate Ayurvedic, Siddha and Unani drugs; exclusion from Chapter IV does not remove sale-licensing requirements. The Tribunal may award costs in tax appeals, as compensatory costs for vexatious litigation are an inherent power not barred by the Act.
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