https://www.taxtmi.com/caselaws?id=170989 The exception in section 3(b)(i) of the Drugs Act, 1940 applies only where a medicine or substance is exclusively used, or prepared for use, in accordance with the Ayurvedic or Unani system of medicine. The word "exclusively" governs both use and preparation for use, and the correct inquiry is into the preparation as a whole rather than each constituent ingredient. Whether the particular preparation satisfies that test is a factual question for trial on evidence, not a determination based on isolated components alone. en-us Thu, 02 May 1968 00:00:00 +0530 Tue, 07 Jul 2015 10:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170989 The exception in section 3(b)(i) of the Drugs Act, 1940 applies only where a medicine or substance is exclusively used, or prepared for use, in accordance with the Ayurvedic or Unani system of medicine. The word "exclusively" governs both use and preparation for use, and the correct inquiry is into the preparation as a whole rather than each constituent ingredient. Whether the particular preparation satisfies that test is a factual question for trial on evidence, not a determination based on isolated components alone. Case-Laws Indian Laws Thu, 02 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170989