https://www.taxtmi.com/caselaws?id=81571 A product claiming exemption as an exclusively ayurvedic medicine must be shown by the manufacturer to be recognised in authoritative ayurvedic texts or established usage and tradition. The presence of synthetic or pharmacopoeial ingredients, combined with failure to prove that those ingredients were accepted in ayurvedic treatises or that the formulation followed accepted ayurvedic formulae, defeats the claim. A drug licence and certificates from practitioners are not enough by themselves. On the facts stated, the products were not proved to be exclusively ayurvedic and were treated as patent or proprietary medicines under Tariff Item 14E, so the Revenue's classification was upheld. en-us Mon, 30 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81571 A product claiming exemption as an exclusively ayurvedic medicine must be shown by the manufacturer to be recognised in authoritative ayurvedic texts or established usage and tradition. The presence of synthetic or pharmacopoeial ingredients, combined with failure to prove that those ingredients were accepted in ayurvedic treatises or that the formulation followed accepted ayurvedic formulae, defeats the claim. A drug licence and certificates from practitioners are not enough by themselves. On the facts stated, the products were not proved to be exclusively ayurvedic and were treated as patent or proprietary medicines under Tariff Item 14E, so the Revenue's classification was upheld. Case-Laws Central Excise Mon, 30 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81571