https://www.taxtmi.com/caselaws?id=89042 Compound vegetable extracts used in Ayurvedic medicine may, on a prima facie view, fall under Chapter 30 rather than Chapter 13 where they have therapeutic or prophylactic value and have not undergone fermentation or other preservative processes. The tariff scheme, HSN Explanatory Notes, and the cited departmental circular support the view that such mixed or compounded extracts are not treated as Chapter 13 goods, and that Note 1(d) excludes medicaments classifiable under Chapter 30. In the interim relief context, the admitted duty on simple single-plant extracts was to be deposited, while pre-deposit and recovery were waived for the disputed compound-extract duty and penalty. en-us Fri, 08 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 10:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89042 Compound vegetable extracts used in Ayurvedic medicine may, on a prima facie view, fall under Chapter 30 rather than Chapter 13 where they have therapeutic or prophylactic value and have not undergone fermentation or other preservative processes. The tariff scheme, HSN Explanatory Notes, and the cited departmental circular support the view that such mixed or compounded extracts are not treated as Chapter 13 goods, and that Note 1(d) excludes medicaments classifiable under Chapter 30. In the interim relief context, the admitted duty on simple single-plant extracts was to be deposited, while pre-deposit and recovery were waived for the disputed compound-extract duty and penalty. Case-Laws Central Excise Fri, 08 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89042