Therapeutic character prevails in tariff classification of a Siddha hair tonic, supporting medicament treatment over cosmetic classification.

A herbal hair tonic containing Siddha ingredients was held classifiable as a Siddha medicament under Heading 3003.30, because the product was supported by a drug licence, a Form 26-D certificate, and medical certificates describing it as Siddha medicine. The ingredients were drawn from Siddha texts and were used for therapeutic purposes, so its medicinal character predominated over any hair-care or cosmetic features. The fact that it was marketed as a hair tonic did not change its tariff classification where its active ingredients and intended therapeutic use were established. It was therefore not classifiable as a perfumed hair oil or cosmetic under Heading 3305.10.

---

---

Issues: Whether the product, a herbal hair tonic containing Siddha ingredients, was classifiable as a Siddha medicament under Heading 3003.30 of the Central Excise Tariff Act, 1985 or as a perfumed hair oil/cosmetic under Heading 3305.10.

Analysis: The product was supported by a drug licence, a Form 26-D certificate describing it as a Siddha medicament, and certificates from medical authorities stating that it was a Siddha medicine. The materials placed before the Authority showed that the ingredients were drawn from Siddha texts and were used for therapeutic purposes. The product's manner of use, the evidence of medicinal character, and the circulars and precedents on Chapter 30 classification indicated that a preparation need not be a classical formula to qualify as a medicament. The presence of hair-care attributes or the fact that it was marketed as a hair tonic did not displace its medicinal character where its active ingredients and intended therapeutic use were established.

Conclusion: The product was correctly classifiable as a Siddha medicament under Heading 3003.30 and not as a hair oil or cosmetic under Heading 3305.10.

Final Conclusion: The demand based on classification under the hair-oil heading failed, and the assessee obtained relief on classification.

Ratio Decidendi: A preparation supported by authoritative Siddha ingredients and a valid drug licence is classifiable as a medicament when its therapeutic character predominates over its cosmetic or hair-care attributes, even if it is sold in hair-tonic form.

---