Classification of massage oil as skin-care preparation, not ayurvedic medicament, prevailed on prior Tribunal treatment of identical goods.

Lal Tail, described as a massage oil prepared with ingredients such as Urad, Shankhapushpi, Karpur, Deodaru shal, Turpentine oil and Ratan Jot, was held classifiable as a preparation for the care of skin under Heading 3304.00 of the Central Excise Tariff Act, 1985. Its claim to classification as an ayurvedic medicament under Heading 3003.39 was rejected because an earlier Tribunal decision on an identically described product had already treated the same goods as skin-care preparation rather than medicament. The Revenue's classification view succeeded and the assessee's claim failed.

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Issues: Whether 'Lal Tail' was classifiable as an ayurvedic medicament under Heading 3003.39 of the Central Excise Tariff Act, 1985 or as a preparation for the care of skin under Heading 3304.00 of the Central Excise Tariff Act, 1985.

Analysis: The product was described as a massage oil made with ingredients such as Urad, Shankhapushpi, Karpur, Deodaru shal, Turpentine oil and Ratan Jot. The claimed classification as an ayurvedic medicament was rejected in view of the earlier Tribunal decision on an identically described product, where the same goods were held to fall under the skin-care heading rather than as medicaments.

Conclusion: The product was held classifiable under Heading 3304.00 of the Central Excise Tariff Act, 1985 and not under Heading 3003.39; the appeal succeeded for the Revenue and the assessee's classification claim failed.

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