https://www.taxtmi.com/caselaws?id=54161 'Sanjivini Strong Balm' was held classifiable as an ayurvedic medicament under SH 3003.30 because the presence of pharmaceutical-grade ingredients did not by itself exclude ayurvedic treatment where those ingredients were recognised in ayurvedic parlance. The absence of a specific formula in authoritative texts was not decisive, and common parlance also supported the classification. Once that entry applied, the relevant tariff rate was nil during the period in question, so the consequential excise duty demand could not survive independently and was set aside with relief to the assessee. en-us Tue, 26 Jul 2005 00:00:00 +0530 Mon, 18 Oct 2010 12:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54161 'Sanjivini Strong Balm' was held classifiable as an ayurvedic medicament under SH 3003.30 because the presence of pharmaceutical-grade ingredients did not by itself exclude ayurvedic treatment where those ingredients were recognised in ayurvedic parlance. The absence of a specific formula in authoritative texts was not decisive, and common parlance also supported the classification. Once that entry applied, the relevant tariff rate was nil during the period in question, so the consequential excise duty demand could not survive independently and was set aside with relief to the assessee. Case-Laws Central Excise Tue, 26 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54161