https://www.taxtmi.com/caselaws?id=202734 An ayurvedic medicament does not lose its character merely because it is packed in gelatine capsules; classification depends on the product's essential character, active ingredients and primary function. The Tribunal also noted that earlier decisions on the same classification issue had not been considered by the lower appellate authority, and that eligibility for concessional duty after 1994 had not been examined. The matter was remanded for fresh decision after considering the relevant precedents and the exemption claim. en-us Mon, 02 Aug 2010 00:00:00 +0530 Fri, 25 Feb 2011 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202734 An ayurvedic medicament does not lose its character merely because it is packed in gelatine capsules; classification depends on the product's essential character, active ingredients and primary function. The Tribunal also noted that earlier decisions on the same classification issue had not been considered by the lower appellate authority, and that eligibility for concessional duty after 1994 had not been examined. The matter was remanded for fresh decision after considering the relevant precedents and the exemption claim. Case-Laws Central Excise Mon, 02 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202734