https://www.taxtmi.com/caselaws?id=83115 Hajmola Candy was treated as classifiable under sub-heading 3003.30 as an Ayurvedic medicament, not under sub-heading 1704.90 as sugar confectionery. The classification turned on the product's ingredients and whether it retained the character of an Ayurvedic formulation recognised in authoritative texts, rather than on its sugar content or confectionery-like appearance. The analysis relied on the similarity to the product considered by the Madhya Pradesh High Court in Panama Chemical Works and noted the absence of contrary High Court or Supreme Court authority. The impugned classification was set aside and excise classification relief was granted to the assessee. en-us Fri, 25 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83115 Hajmola Candy was treated as classifiable under sub-heading 3003.30 as an Ayurvedic medicament, not under sub-heading 1704.90 as sugar confectionery. The classification turned on the product's ingredients and whether it retained the character of an Ayurvedic formulation recognised in authoritative texts, rather than on its sugar content or confectionery-like appearance. The analysis relied on the similarity to the product considered by the Madhya Pradesh High Court in Panama Chemical Works and noted the absence of contrary High Court or Supreme Court authority. The impugned classification was set aside and excise classification relief was granted to the assessee. Case-Laws Central Excise Fri, 25 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83115