9911796707
TMI Blog2021 (12) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... Therapeutic OR Prophylactic uses. Put - up in measured does (including those in the Form of Transdermal Administration Systems) OR in Forms OR Packings for Retail Sale Other, Ayurvedic, Unani, Homoeopathic, Siddha, OR Bio - Chemic Systems Medicaments Put - up for Retail - Sale of Ayurvedic System. 2. The following ingredients are used in Manufacturing Process. Tendu leaves, Nutmeg, Fennel powder, Liquid glucose, Propylene glycol, Sorbital, Menthol, Baking soda, Flavoring additive (Clove, paan, mint, chocolate, vanilla etc.), Empty paper tubes with filter. Process: (1) Leaves washing The Leaves are first washed in a vacuum washed at applicant's facility, and they are kept in the water for overnight before processing further. (2) Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a; it is still a common practice in ayurvedic treatments / therapy such as Panch-Karma and is done by ayurvedic M. Ds as a medicine to many diseases. 4. The applicant submits the following are the reasons to smoke Aorom herbotech Cigarette. No Nicotine. No Tobacco. No Additives. Boosts Immunity. Relives Stress. Stimulates Digestion. Helps User - Quit - Smoking. Safer in Moderation. Odour Free. 5. Question on which Advance Ruling sought 1. Determination of the liability to pay Tax on Sales of Aorom Herbal Smokes - (regular flavour) as per Tax Invoice No.: AH/GST/80 dt. 07/06/2021 made to : M/s. Sonde Exim Pvt. Ltd., Lohegon - Meharashtra, regarding. - IGST. 2. Determination of the liability to pay Tax on Sales of Aorom Herbal Sm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assist smokers to stop smoking are excluded from this Chapter. The Section Note to Custom Tariff Act, 1975 is a part of the Parliamentary Act and is a statutory provision. Classification as per Custom Tariff Act is as per HSN. It is thereby the intention of the Legislature to exclude herbal smokes/cigarettes from Chapter 30. 10.2 Further, we refer to Section 3(a) of Drugs and Cosmetics Act, 1940, which reads as follows: Section 3(a): In this Act, unless there is anything repugnant in the subject or context, - (a) "Ayurvedic, Siddha or Unani drug" includes all medicines intended for internal or external use for or in the diagnosis, treatment, mitigation or prevention of disease or disorder in human beings or animals, and manufactured ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Tariff is based on HSN. The general Interpretative Rules are to be sequentially followed as the way to classify the goods. We are to classify within the confines of law and procedure as laid down in GST scheme of law and procedure. The Section notes of Custom Tariff are part and parcel of the Custom Tariff Act, 1975 which is to say, part and parcel of law enacted by the Parliament and therefore, we are obliged to follow the classification based on Section Notes as per law. As per Rule 1 of the General Rules for the Interpretation of CTA, 1975, for legal purposes, classification shall be determined according to the terms of the headings and any Section or Chapter Notes. We shall follow the same in arriving at our pronouncement for Ruli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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