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    <title>2016 (3) TMI 350 - CESTAT NEW DELHI</title>
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    <description>Ayurvedic medicines manufactured in accordance with authoritative texts and sold under the names specified in those texts remained classifiable as Ayurvedic medicaments under Tariff Heading 3003.31. The additional display of the manufacturer&#039;s house mark or brand name did not change their essential character or make them patent or proprietary medicaments, because Heading 3003.31 did not require exclusive absence of manufacturer identification. The residual heading 3003.39 applied only where the specific heading was inapplicable, so it could not displace the proper specific classification. The medicines were therefore correctly classified under Heading 3003.31 and entitled to exemption as Ayurvedic medicaments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=325166</link>
      <description>Ayurvedic medicines manufactured in accordance with authoritative texts and sold under the names specified in those texts remained classifiable as Ayurvedic medicaments under Tariff Heading 3003.31. The additional display of the manufacturer&#039;s house mark or brand name did not change their essential character or make them patent or proprietary medicaments, because Heading 3003.31 did not require exclusive absence of manufacturer identification. The residual heading 3003.39 applied only where the specific heading was inapplicable, so it could not displace the proper specific classification. The medicines were therefore correctly classified under Heading 3003.31 and entitled to exemption as Ayurvedic medicaments.</description>
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