https://www.taxtmi.com/caselaws?id=114599 Ayurvedic products qualify for classification under sub-heading 3003.31 where they are manufactured exclusively according to formulae in authoritative Ayurvedic books specified in the First Schedule to the Drugs and Cosmetics Act, 1940, and are sold under the names used in those texts. The record showed that both Shankha Pushpi and Janam Ghunti appeared in the relevant authoritative books, and the preparation of each matched the prescribed formula, including equal-quantity ingredients where no quantity was specified and jaggery added q.s. No contrary expert opinion or rebuttal evidence was produced to displace the assessees' materials. They were therefore classifiable under sub-heading 3003.31 and not under 3003.39. en-us Fri, 13 Feb 2004 00:00:00 +0530 Fri, 18 May 2012 13:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114599 Ayurvedic products qualify for classification under sub-heading 3003.31 where they are manufactured exclusively according to formulae in authoritative Ayurvedic books specified in the First Schedule to the Drugs and Cosmetics Act, 1940, and are sold under the names used in those texts. The record showed that both Shankha Pushpi and Janam Ghunti appeared in the relevant authoritative books, and the preparation of each matched the prescribed formula, including equal-quantity ingredients where no quantity was specified and jaggery added q.s. No contrary expert opinion or rebuttal evidence was produced to displace the assessees' materials. They were therefore classifiable under sub-heading 3003.31 and not under 3003.39. Case-Laws Central Excise Fri, 13 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114599