https://www.taxtmi.com/caselaws?id=54793 Brahmi Oil Herbs and Brahmi Amla Oil Herbs were treated as Ayurvedic medicine because they were manufactured from ingredients found in authoritative Ayurvedic texts, followed the prescribed formula, carried an Ayurvedic medicine label, and were produced under a drug licence. Expert opinions also supported their medicinal character. On that basis, the products were classified under Heading 3003.30 rather than as hair preparations under Heading 3305.99, and the exemption notification applied. The principle noted was that a product made under a drug licence and used for therapeutic purposes may retain the character of a medicament even when sold over the counter. en-us Wed, 21 Dec 2005 00:00:00 +0530 Fri, 22 Oct 2010 10:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54793 Brahmi Oil Herbs and Brahmi Amla Oil Herbs were treated as Ayurvedic medicine because they were manufactured from ingredients found in authoritative Ayurvedic texts, followed the prescribed formula, carried an Ayurvedic medicine label, and were produced under a drug licence. Expert opinions also supported their medicinal character. On that basis, the products were classified under Heading 3003.30 rather than as hair preparations under Heading 3305.99, and the exemption notification applied. The principle noted was that a product made under a drug licence and used for therapeutic purposes may retain the character of a medicament even when sold over the counter. Case-Laws Central Excise Wed, 21 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54793