Classification of herbal skin and hair products under Chapter 33 turns on labels, claims and intended consumer use.

Products marketed for hair wash, facial glow, skin texture, breast massage and skin care were treated as cosmetics or toilet preparations under Chapter 33, because their labels and consumer claims did not indicate any specific disease, therapeutic course or prescription-based medicinal use. The use of herbal ingredients and manufacture under a drug licence was not determinative, since classification depends on the product's character and presentation, not the licence alone. Articles intended mainly for skin or hair care, with only subsidiary therapeutic value, fall outside Chapter 30 and are correctly classified as cosmetic preparations.

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Issues: Whether the products Kesini, Lavanya, Firm Up and Baby Oil were classifiable as ayurvedic medicaments under Chapter 30 or as cosmetics/toilet preparations under Chapter 33 of the Central Excise Tariff Act, 1985.

Analysis: The products were examined on the basis of their labels, manner of use, marketing presentation, and claims made to consumers. The labels did not disclose any specific disease, ailment, prescription-based use, or therapeutic course of treatment. The stated uses were for hair wash, facial glow, skin texture, breast massage, and skin care, which pointed to cosmetic or toilet preparation use rather than medicinal treatment. The fact that the products were manufactured under a drug licence and used herbal ingredients from ayurvedic texts was held not ative, because a drug licence is only a guide and not the determining factor for classification. The Tribunal also relied on the principle that products meant for care of skin or hair, where therapeutic value is only subsidiary, fall under Chapter 33 rather than Chapter 30.

Conclusion: The products were correctly classified as cosmetics/toilet preparations under Chapter 33 and not as ayurvedic medicaments under Chapter 30.

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