https://www.taxtmi.com/caselaws?id=74566 Halls Icemint Tablets were not proved to be an Ayurvedic medicament because the evidence showed only the presence of ingredients with some medicinal properties, not a recognised Ayurvedic formulation, clinical testing, or therapeutic marketing for a specific ailment. The claim under tariff sub-heading 3003.30 therefore failed. On classification by true commercial character and predominant use, the tablets were found to consist mainly of sugar with flavouring agents and to be sold for cooling, soothing and refreshing the mouth and throat. They were accordingly treated as sugar confectionery under tariff heading 17.04, specifically item 1704.90, rather than as Chapter 30 goods. en-us Fri, 10 Feb 1989 00:00:00 +0530 Thu, 09 Jun 2011 16:11:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74566 Halls Icemint Tablets were not proved to be an Ayurvedic medicament because the evidence showed only the presence of ingredients with some medicinal properties, not a recognised Ayurvedic formulation, clinical testing, or therapeutic marketing for a specific ailment. The claim under tariff sub-heading 3003.30 therefore failed. On classification by true commercial character and predominant use, the tablets were found to consist mainly of sugar with flavouring agents and to be sold for cooling, soothing and refreshing the mouth and throat. They were accordingly treated as sugar confectionery under tariff heading 17.04, specifically item 1704.90, rather than as Chapter 30 goods. Case-Laws Central Excise Fri, 10 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74566