https://www.taxtmi.com/caselaws?id=43762 A proprietary Ayurvedic medicament remained eligible for excise exemption because the additional non-Ayurvedic ingredients were used only as preservatives and had no therapeutic or prophylactic function. The Court read Chapter 30 to require that a medicament be mixed or compounded for therapeutic or prophylactic use, and held that non-medicinal additives used solely for preservation do not alter the product's Ayurvedic character. It rejected the approach that any non-Ayurvedic ingredient automatically disqualifies the product, treating that view as a misdirection in law. The product was therefore regarded as an exclusively Ayurvedic medicament, and the exemption was upheld. en-us Fri, 28 Jan 1994 00:00:00 +0530 Sat, 19 Jun 2010 18:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43762 A proprietary Ayurvedic medicament remained eligible for excise exemption because the additional non-Ayurvedic ingredients were used only as preservatives and had no therapeutic or prophylactic function. The Court read Chapter 30 to require that a medicament be mixed or compounded for therapeutic or prophylactic use, and held that non-medicinal additives used solely for preservation do not alter the product's Ayurvedic character. It rejected the approach that any non-Ayurvedic ingredient automatically disqualifies the product, treating that view as a misdirection in law. The product was therefore regarded as an exclusively Ayurvedic medicament, and the exemption was upheld. Case-Laws Central Excise Fri, 28 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43762