Hair preparation classification prevails over Ayurvedic medicament claims when therapeutic labels lack proof of medicinal use.

Tel Rahat Rooh was held classifiable as a preparation for use on the hair under Heading 33.05, not as an Ayurvedic medicament under Heading 3003.30. The product fell within Chapter 33, and Chapter 30 could not apply where the goods were properly covered elsewhere. Therapeutic claims on the label or in literature were insufficient because no evidence showed use on a medical practitioner's advice or proof that the product cured disease as a medicine for limited therapeutic use. Classification turned on the product's nature, predominant use, and actual evidence of medicinal prescription, not on marketing assertions or ayurvedic ingredient references.

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Issues: Whether Tel Rahat Rooh is classifiable as an Ayurvedic medicament under Heading 3003.30 or as a preparation for use on the hair under Heading 33.05 of the Central Excise Tariff.

Analysis: Heading 33.05 covers preparations for use on the hair, while Chapter 30 is excluded where the goods fall within Chapter 33. The product was not shown to be used on the advice of a medical practitioner, nor was evidence produced that it cured any disease in the manner of a medicine prescribed for limited therapeutic use. Mere references on the label or literature to possible relief or usefulness did not establish the product as an Ayurvedic medicament. Applying the reasoning adopted in earlier decisions on similar products, the tariff classification depended on the nature and use of the product, not on assertions on the package.

Conclusion: The product was correctly classifiable under Heading 33.05 of the Central Excise Tariff and not under Heading 3003.30.

Ratio Decidendi: A product falling within preparations for use on the hair cannot be treated as an Ayurvedic medicament merely because it has therapeutic claims or is marketed with ayurvedic ingredients; classification depends on its predominant character, use, and proof of medicinal prescription.

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