https://www.taxtmi.com/caselaws?id=112584 Gripe Water was held classifiable as an Ayurvedic medicament under Heading 3003.30 because its essential character was imparted by acknowledged Ayurvedic active ingredients. Preservatives, stabilisers, sweeteners and flavouring agents did not alter that character, and the mere presence of ingredients known to modern science was not enough to change the classification. The percentage of Ayurvedic ingredients was not decisive. On that basis, the contrary excise demand and consequential penalty could not be sustained, and the assessee's classification claim was upheld. en-us Fri, 20 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 16:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112584 Gripe Water was held classifiable as an Ayurvedic medicament under Heading 3003.30 because its essential character was imparted by acknowledged Ayurvedic active ingredients. Preservatives, stabilisers, sweeteners and flavouring agents did not alter that character, and the mere presence of ingredients known to modern science was not enough to change the classification. The percentage of Ayurvedic ingredients was not decisive. On that basis, the contrary excise demand and consequential penalty could not be sustained, and the assessee's classification claim was upheld. Case-Laws Central Excise Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112584