https://www.taxtmi.com/caselaws?id=50362 The amended Central Excise Tariff Heading 3003.31 required classification of medicaments manufactured exclusively in accordance with formulae in authoritative Ayurvedic books listed in the First Schedule to the Drugs and Cosmetics Act, 1940. Dant Manjan Lal was manufactured according to the formula in Ayurved Sar Sangraha, which was included in that Schedule, so the revised entry governed its classification. The earlier Supreme Court approach under the pre-amendment tariff, based on common trade understanding and therapeutic or prophylactic use, did not control the amended regime. On that basis, the product was classifiable as an ayurvedic medicament under Heading 30.03 and not as a tooth powder for oral hygiene. en-us Wed, 13 Dec 2000 00:00:00 +0530 Sat, 21 Aug 2010 12:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50362 The amended Central Excise Tariff Heading 3003.31 required classification of medicaments manufactured exclusively in accordance with formulae in authoritative Ayurvedic books listed in the First Schedule to the Drugs and Cosmetics Act, 1940. Dant Manjan Lal was manufactured according to the formula in Ayurved Sar Sangraha, which was included in that Schedule, so the revised entry governed its classification. The earlier Supreme Court approach under the pre-amendment tariff, based on common trade understanding and therapeutic or prophylactic use, did not control the amended regime. On that basis, the product was classifiable as an ayurvedic medicament under Heading 30.03 and not as a tooth powder for oral hygiene. Case-Laws Central Excise Wed, 13 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50362