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    <title>2005 (5) TMI 148 - CESTAT, NEW DELHI</title>
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    <description>Products manufactured exclusively from Ayurvedic ingredients in accordance with authoritative Ayurvedic formulations were treated as Ayurvedic medicaments rather than cosmetics or food supplements. Mahachandanadi Tel was classified under Heading 3003.31 because it was specifically listed in the Ayurvedic pharmacopoeia and followed recognised medicinal formulae, while its therapeutic character alone was not decisive. Castor (Erand) Oil was also classified under Heading 3003.31 because it was a medicament made from Ayurvedic ingredients, making the alternative heading inapplicable. Stimulex Capsules/Tablet was likewise treated as a medicinal preparation under Heading 3003.39, not a food supplement under Heading 2108.99.</description>
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    <pubDate>Mon, 16 May 2005 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=54159</link>
      <description>Products manufactured exclusively from Ayurvedic ingredients in accordance with authoritative Ayurvedic formulations were treated as Ayurvedic medicaments rather than cosmetics or food supplements. Mahachandanadi Tel was classified under Heading 3003.31 because it was specifically listed in the Ayurvedic pharmacopoeia and followed recognised medicinal formulae, while its therapeutic character alone was not decisive. Castor (Erand) Oil was also classified under Heading 3003.31 because it was a medicament made from Ayurvedic ingredients, making the alternative heading inapplicable. Stimulex Capsules/Tablet was likewise treated as a medicinal preparation under Heading 3003.39, not a food supplement under Heading 2108.99.</description>
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