https://www.taxtmi.com/caselaws?id=84757 Medicated cough drops and throat drops were held not to qualify as Ayurvedic medicaments under sub-heading 3003.30 because classification under the Central Excise Tariff depends on the tariff entries, chapter notes and the nature of the product as a whole, not merely on a drug licence. The products were marketed under a brand name, known internationally as allopathic preparations, manufactured by Western methods and not prepared in accordance with Ayurvedic principles and practice. The presence of some Ayurvedic ingredients was insufficient to establish exclusive Ayurvedic character. They were therefore correctly classified as patent or proprietary medicaments under sub-heading 3003.10. en-us Tue, 17 Oct 1995 00:00:00 +0530 Mon, 25 Jul 2011 14:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84757 Medicated cough drops and throat drops were held not to qualify as Ayurvedic medicaments under sub-heading 3003.30 because classification under the Central Excise Tariff depends on the tariff entries, chapter notes and the nature of the product as a whole, not merely on a drug licence. The products were marketed under a brand name, known internationally as allopathic preparations, manufactured by Western methods and not prepared in accordance with Ayurvedic principles and practice. The presence of some Ayurvedic ingredients was insufficient to establish exclusive Ayurvedic character. They were therefore correctly classified as patent or proprietary medicaments under sub-heading 3003.10. Case-Laws Central Excise Tue, 17 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84757