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2019 (6) TMI 1132 - HC - VAT and Sales TaxClassification of goods - different flavours of ‘Halls’ - whether could not be treated as proprietary Ayurvedic medicine so as to fall within the category of drugs, medicine and pharmaceutical preparations etc. enumerated under Items No.41 of Schedule II (B) of the Act? - HELD THAT:- Manufacture of “Halls” under an Ayurvedic Drug licence, issued by the competent authority, is one of the factors to show that the said product is an Ayurvedic medicine. The common parlance test is yet another factor. The main criterion, to determine whether the product is an Ayurvedic medicine, is if all the ingredients of the said product find mention in authoritative books of Ayurvedic medicine, though the formula for preparation of the medicament is not in accordance with the formula in those text books. In the light of the law declared by the Supreme Court in “Naturalle Health Products (P) Limited Vs. C.C.E., [2003 (11) TMI 69 - SUPREME COURT] as long as the active agents of the product ‘Halls’ find mention in the Ayurvedic Texts, referred to in the First Schedule to the Act, it would suffice to bring it within the ambit of an Ayurvedic medicine. While the assessee has, no doubt, been remiss in not drawing the attention of the Tribunal to the authorized texts referred to in the first schedule to the Act, to show that the active agents of ‘Halls’ are referred to therein, the Tribunal has also failed to examine the petitioner’s contention that the very same product ‘Halls’ has been treated as an Ayurvedic medicine in the five States of Northern India (Jammu & Kashmir, Punjab & Haryana, Uttar Pradesh, Rajasthan and Himachal Pradesh) - appeals remanded back to the Tribunal for its re-examination in accordance with law. Revision allowed by way of remand.
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