Government of Pakistan

Model Customs Collectorate of (Appraisement)

Custom House, Karachi

No.CC-01/2010(A)                                                                           Dated: 15.09.2010

PUBLIC NOTICE NO. 05/2010

Subject:          PCT CLASSIFICATION OF “DABUR CHYWANPARSH”

            The classification aspect of product namely “Dabur Chyawanprash” has been referred to the classification Center of this Collectorate by the Model Customs Collectorate of PaCCS, Custom House, and Karachi.

2.         The product “Dabur Chywanprash”, as per information available and the literature provided by the importer is a dark brown coloured semi-solid paste available in 250 and 500 gram packing. It comprises of 48 natural ingredients like herbs, spices and plant extracts in a base of Amla with small amount of crystal sugar, honey and butter etc. As per literature, the product is used to build immunity in the body, helps body combat recurrent cough and cold, adjuvant with therapy for pulmonary tuberculosis, antioxidant and adaptogenic and protects against oxidative injury due to smoking. The recommended dosage as posted on the product is 1-2 teaspoonful a day.

3.         The importers are of the view that the product namely “Chywanprash” is an “Ayurvedic” medicine as is evident from the text printed on the bottle and is, therefore, classifiable under PCT heading 3004.9010 which covers “Unani ayurvedic and other oriental type medicine”. They further contend that Ayrvedic medicines are totally chemical free and natural. The product contains 48 natural ingredients like herbs, spices and plant extract in a base of Amla with a small amount of crystal sugar, honey and butter in order to facilitate ingestion. They further claim that it is not a food supplement, instead have the properties of immune-stimulant and anti-oxidant which strengthens the body’s internal defense mechanism. It boosts the immune system, helps fight ageing of body cell and build resistance to diseases, thereby protecting from everyday infections, cough, cold & stress etc.

4.         The importer further contended that Dabur Chaywanprash when treated to pulmonary tuberculosis patients, their rate of recovery is matched to identical group of patients who were treated to branded cortico-steroids and multi-vitamins without any latter’s toxic effects, Dabur Chyawanprash has proved to be vital Ayurvedic medicine for prevention and treatment of deadly diseases, aliments, infections and viruses like Swine Flu. In view of the aforesaid facts & findings, Dabur Chywanprash confirms to be Unani Ayurvedic medicine of heading 3004.9010 as it is excluded from HS Code 21.06 vide Note 16 of heading 21.06. They also produced copies of extract from a book “Indian Materia Medica” stressing that all the ingredients used in making of an Ayurvedic medicine are available in this product namely Dabur Chywanprash, therefore, the impugned product is a Unani Ayurvedic medicine and is classifiable under PCT 3004.9010. They have also provided copies of documents showing classification of this item in India under heading 3003.31 as medicine.

5.         On the other hand, the staff of MCC(PaCCS) is of the view that the literature and trade samples provided by the importer clearly reveals that the impugned product is not covered by the definition of medicaments as given in the Explanatory Notes to heading 30.04. Further, no specific definition of Ayurvedic and other oriental type medicine as given in the Explanatory Notes. However, as per literature Ayurvedic stresses the use of vegetables and hundreds of vegetable drugs are employed in it and as per H.S. Code 3004 such supplements are excluded from H.S. Code 30.04, and recommended for classification under PCT heading 21.06.

6.         The members of PCT Committee have considered arguments of both sides and examined the literature and the representative sample of the impugned product. The product “Dabur Chywanprash” is comprised of Amla herb with 48 other ingredients and is a ready source of energy to fight tiredness, besides also having other applications like building immunity in the body, helps body combat recurrent cough & cold. Such narration proves that the product has prophylactic properties (guarding against diseases).

 7.         The arguments from MCC (PaCCS) regarding its clarification under heading 2106.9090 as a food supplement are based on Explanatory Notes page vi-3004-3 under heading 3004, wherein it is mentioned that product consisting of a mixture of plants or parts of plants mixed with other substances used for making herbal infusions or herbal teas (e.g. those having laxative, purgative, diuretic or carminative properties) are excluded from PCT heading 30.04 and fall for classification under heading 21.06 meant for “Food Preparations”. From the example, the department has inferred that merely having subsidiary or minor medicinal properties, the product cannot be classified under heading 30.04. The importers, on the other hand have drawn attention to S.No. (16) at page IV-2106-3 to the Explanatory Notes to heading 2106 which excludes preparations based on extracts from plants etc from heading 21.06 and classifies under 30.03 or 30.04 provided the same are intended for the prevention or treatment of diseases or ailments.

 8.         It may further be mentioned that the Explanatory Notes to Chapter 30 do not define medicines based on unani, ayurvedic or other oriental system. However, the Government has created special tariff headings at national level for such medicine in heading 30.03 and 30.04. Medicaments otherwise meeting the basic requirements (like having therapeutic or prophylactic uses etc.), therefore, are to be classified in these headings regardless of the fact that Explanatory Notes do not describe such type of medicine specifically. The literature provided by the importers amply proves that the imported product is an Ayurvedic medicine use of which prevents diseases like cough, cold, infections and stress etc. Study papers/ survey conducted by UNCTAD/WTO regarding pharmaceutical and natural products of India and Nepal and Export Shipping Bills of Indian Customs also show this item as a medicine of Chapter 30.

 9.         For the foregoing reasons, the Committee ruled that impugned product namely “Dabur Chyawanprash” is appropriately classifiable under PCT heading 3004.9010.                                                                                                  

Signed by

(Gul Rehman)

Additional Collector

Chairman PCT Committee

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