Ayurvedic medicament classification prevails where therapeutic use and authoritative Ayurvedic texts support Heading 30.03.

A product with medicinal ingredients, therapeutic value, and use in relieving scalp ailments such as dandruff and itching was treated as an Ayurvedic medicament rather than a cosmetic hair preparation. Reliance on authoritative Ayurvedic literature and the drug controller's certification supported classification under Heading 30.03, while the Revenue did not successfully displace those factual findings. The stated principle is that where a preparation is shown by its composition, use, and Ayurvedic basis to have medicinal character, it may fall within the medicament heading instead of Chapter 33 hair or toilet preparations.

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Issues: Whether the product Zulamla is classifiable as an ayurvedic medicament under Heading 30.03 or as a hair preparation under Heading 33.05 of the Central Excise Tariff Act, 1985.

Analysis: The product was found by the lower authorities to contain medicinal ingredients having a composite effect in curing scalp ailments such as dandruff and itching, and to possess therapeutic value. The Revenue did not effectively rebut these factual findings or the reliance placed on authoritative Ayurvedic literature and the drug controller's certification. The reasoning also followed the settled principle that a product mentioned in authoritative Ayurvedic texts and manufactured accordingly may be treated as an Ayurvedic medicament, and that preparations used on scalp and hair for controlling dandruff and hair fall may fall within Heading 30.03 rather than Chapter 33.

Conclusion: The product was held to be classifiable as an Ayurvedic medicament under Heading 30.03, not as a cosmetic or hair preparation under Heading 33.05, and the Revenue's appeal failed.

Final Conclusion: The classification adopted by the lower authorities was sustained and the Revenue challenge was not accepted.

Ratio Decidendi: A product whose ingredients and use show medicinal and therapeutic character, and which is supported by authoritative Ayurvedic material, is classifiable as an Ayurvedic medicament rather than as a cosmetic or toilet preparation.

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