https://www.taxtmi.com/caselaws?id=778859 Imported goods marketed for general health and well-being, without evidence of therapeutic or prophylactic use, were treated as a food supplement under heading 2106 rather than an Ayurvedic medicament under heading 3003. The importer bore the burden of proving the claimed classification and failed to discharge it on the record. A prior coordinate Bench ruling on a similar product was followed as binding, and the pendency or admission of an appeal in a higher forum did not suspend that precedent in the absence of a stay. en-us Mon, 22 Sep 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778859 Imported goods marketed for general health and well-being, without evidence of therapeutic or prophylactic use, were treated as a food supplement under heading 2106 rather than an Ayurvedic medicament under heading 3003. The importer bore the burden of proving the claimed classification and failed to discharge it on the record. A prior coordinate Bench ruling on a similar product was followed as binding, and the pendency or admission of an appeal in a higher forum did not suspend that precedent in the absence of a stay. Case-Laws Customs Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778859