https://www.taxtmi.com/caselaws?id=356314 Ayurvedic products are to be classified by applying the common parlance test together with the test of whether their ingredients are found in authoritative Ayurvedic texts. On the stated facts, sharbat containing Gulab Ark, sugar and water, taken in measured dosage and supported by Ayurvedic references, and tail with ingredients traced to Ayurvedic texts and a disclaimer that it was an Ayurvedic medicine, both satisfied these tests. Approval from competent drug authorities further supported medicament classification. The products were therefore treated as Ayurvedic medicaments under Chapter heading 3004 and not as goods of Chapter 21 or Chapter 33, with the result that denial of the area based exemption was unsustainable. en-us Mon, 26 Feb 2018 00:00:00 +0530 Sat, 15 Sep 2018 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356314 Ayurvedic products are to be classified by applying the common parlance test together with the test of whether their ingredients are found in authoritative Ayurvedic texts. On the stated facts, sharbat containing Gulab Ark, sugar and water, taken in measured dosage and supported by Ayurvedic references, and tail with ingredients traced to Ayurvedic texts and a disclaimer that it was an Ayurvedic medicine, both satisfied these tests. Approval from competent drug authorities further supported medicament classification. The products were therefore treated as Ayurvedic medicaments under Chapter heading 3004 and not as goods of Chapter 21 or Chapter 33, with the result that denial of the area based exemption was unsustainable. Case-Laws Central Excise Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356314