https://www.taxtmi.com/caselaws?id=100520 A formulation containing Ayurvedic ingredients and manufactured under an Ayurvedic drug licence was treated as an Ayurvedic medicament under Heading 3003.30, because the tariff scheme and exemption notifications covered both classical and patent or proprietary Ayurvedic medicines; the product was not excluded merely for not following a textbook formula. It was also held outside Chapter 33, since its label and literature indicated medicinal use on the scalp and affected parts rather than cosmetic or toilet use, and a pleasant odour from natural ingredients did not make it a perfumed hair oil. The product therefore remained classifiable as an Ayurvedic medicament. en-us Thu, 13 Dec 2001 00:00:00 +0530 Thu, 02 Feb 2012 15:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100520 A formulation containing Ayurvedic ingredients and manufactured under an Ayurvedic drug licence was treated as an Ayurvedic medicament under Heading 3003.30, because the tariff scheme and exemption notifications covered both classical and patent or proprietary Ayurvedic medicines; the product was not excluded merely for not following a textbook formula. It was also held outside Chapter 33, since its label and literature indicated medicinal use on the scalp and affected parts rather than cosmetic or toilet use, and a pleasant odour from natural ingredients did not make it a perfumed hair oil. The product therefore remained classifiable as an Ayurvedic medicament. Case-Laws Central Excise Thu, 13 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100520