https://www.taxtmi.com/caselaws?id=44008 A pain balm was held to qualify as an ayurvedic medicament under Tariff Heading 3003.30 because its ingredients were recognised in ayurvedic practice, even though some were also used in western medicine. The use of pharmaceutical-grade ingredients did not, by itself, exclude ayurvedic classification. The decisive point was that the same substance may be known by different names across medical systems, and recognition in ayurveda was sufficient to support the claimed tariff entry and nil rate of duty. en-us Thu, 30 Mar 1995 00:00:00 +0530 Mon, 05 Jan 2015 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44008 A pain balm was held to qualify as an ayurvedic medicament under Tariff Heading 3003.30 because its ingredients were recognised in ayurvedic practice, even though some were also used in western medicine. The use of pharmaceutical-grade ingredients did not, by itself, exclude ayurvedic classification. The decisive point was that the same substance may be known by different names across medical systems, and recognition in ayurveda was sufficient to support the claimed tariff entry and nil rate of duty. Case-Laws Central Excise Thu, 30 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44008