https://www.taxtmi.com/caselaws?id=50553 Gulkand was classified by examining its essential character, common market understanding, and ordinary use. Because it was sold in retail packs as a sweet preparation used with paan, and not as a product ordinarily prescribed for treatment of disease, it did not qualify as an Ayurvedic medicine or medicament. The product was therefore held classifiable under Chapter Heading 2001 as a food product, not under Chapter Heading 3003, and the Revenue's challenge to the classification failed. en-us Tue, 19 Jun 2001 00:00:00 +0530 Mon, 23 Aug 2010 13:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50553 Gulkand was classified by examining its essential character, common market understanding, and ordinary use. Because it was sold in retail packs as a sweet preparation used with paan, and not as a product ordinarily prescribed for treatment of disease, it did not qualify as an Ayurvedic medicine or medicament. The product was therefore held classifiable under Chapter Heading 2001 as a food product, not under Chapter Heading 3003, and the Revenue's challenge to the classification failed. Case-Laws Central Excise Tue, 19 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50553