Plant Extract Classifiable as Medicament Due to Therapeutic Use & Processing: CAAR Mumbai

In re G.C. Chemie Pharmie Limited (CAAR Mumbai) The Customs Authority for Advance Ruling Mumbai considered an application filed under the Customs Act, 1962 seeking an advance ruling on the classification of “Pelaforce EMA 1170,” a powdered extract derived from the root of the plant Pelargonium Sidoides. The applicant proposed to import the product in bulk from South Africa for use as a raw material in manufacturing tablets, capsules, and syrups intended for prevention and treatment of viral colds, flu, and respiratory tract infections. The applicant contended that the product should be cla...