https://www.taxtmi.com/caselaws?id=46703 Medicinal classification under the excise tariff for Ayurvedic products depends on common parlance understanding and whether the ingredients are traceable to authoritative Ayurvedic texts, in the absence of a statutory definition of Ayurvedic medicament. The accepted departmental twin test required the product to be known as an Ayurvedic medicine in common parlance and to contain ingredients mentioned in recognised Ayurvedic books. On that basis, medicated cough drops and throat drops manufactured under Ayurvedic drug licences were treated as Ayurvedic medicaments because their ingredients were supported by Ayurvedic texts and the revenue did not rebut evidence of their Ayurvedic character. A patented or proprietary formula, by itself, did not exclude the classification. en-us Tue, 11 Nov 2003 00:00:00 +0530 Fri, 20 Jun 2014 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46703 Medicinal classification under the excise tariff for Ayurvedic products depends on common parlance understanding and whether the ingredients are traceable to authoritative Ayurvedic texts, in the absence of a statutory definition of Ayurvedic medicament. The accepted departmental twin test required the product to be known as an Ayurvedic medicine in common parlance and to contain ingredients mentioned in recognised Ayurvedic books. On that basis, medicated cough drops and throat drops manufactured under Ayurvedic drug licences were treated as Ayurvedic medicaments because their ingredients were supported by Ayurvedic texts and the revenue did not rebut evidence of their Ayurvedic character. A patented or proprietary formula, by itself, did not exclude the classification. Case-Laws Central Excise Tue, 11 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46703