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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Classification - Ayurvedic medicines like Neem, Boswellia, ...


Ayurvedic Medicines Like Neem and Ashwagandha Rightly Classified Under Tariff Heading 3003.31 for Tax Exemption Benefits.

March 13, 2016

Case Laws     Central Excise     AT

Classification - Ayurvedic medicines like Neem, Boswellia, Serrata, Ashwagandha, Gymnema, etc. - assessee are right in classifying these products under Tariff Heading 3003.31 and claimed exemption available to Ayurvedic medicaments - The mention of the house name/ brand-name “Shivananda”/ “Om” cannot lead to the conclusion that these products are not sold in the name specified in Ayurvedic text. - AT

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