Is Hajmola Candy an Ayurvedic medicine or lozenge?
This was the question before the West Bengal Taxation Tribunal in Dabur India Ltd vs Asst Commissioner of Commercial Taxes, Corporate Division.
The WBTT rejected the contention of the petitioner that this is an ayurvedic medicine. While the WBTT accepted the fact that this product is produced using ingredients specified in ayurveda texts, it rejected the claim that these be assessed as drugs and medicines. the WBTT accepted the arguments of the Department that in common parlance this is considered to be confectionery.
The petitioner could not prove that this product is prescribed by ayurvedic doctors to patients suffering from any specific disease and hence the WBTT decided that this productdoes not fall under the entry “drugs and medicines”.
This decision goes against many decisions of the Supreme Court that such products are to be regarded as ayurvedic medicines for Central Excise classification.
Date of decision : 24 Jan 2006