https://www.taxtmi.com/caselaws?id=121973 Eranda tail (castor oil) is treated as an Ayurvedic medicament where it is prepared in accordance with authoritative Ayurvedic texts, labelled and marketed as an Ayurvedic drug, and recognised as such by the licensing authority. The tariff entry must be read as a whole, and the word "exclusively" in the non-Ayurvedic heading cannot be applied mechanically to exclude a product that has Ayurvedic commercial and therapeutic identity. The fact that the same substance may also be capable of other uses does not by itself remove its Ayurvedic character. On that basis, it falls under Heading 3003.31 and not Heading 3003.20. en-us Thu, 30 Aug 2007 00:00:00 +0530 Tue, 07 Aug 2012 16:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121973 Eranda tail (castor oil) is treated as an Ayurvedic medicament where it is prepared in accordance with authoritative Ayurvedic texts, labelled and marketed as an Ayurvedic drug, and recognised as such by the licensing authority. The tariff entry must be read as a whole, and the word "exclusively" in the non-Ayurvedic heading cannot be applied mechanically to exclude a product that has Ayurvedic commercial and therapeutic identity. The fact that the same substance may also be capable of other uses does not by itself remove its Ayurvedic character. On that basis, it falls under Heading 3003.31 and not Heading 3003.20. Case-Laws Central Excise Thu, 30 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121973