Primary use test excludes bhimseni kajal from cosmetic classification where medicinal use predominates over beautification.

Bhimseni kajal was held not to be a cosmetic or toilet requisite because the product was found to be commonly used as an ayurvedic medicine for eye ailments and to contain medicinal ingredients. The primary use test was applied: where a product is used mainly for treatment rather than for beautification or personal adornment, it falls outside the cosmetic and toilet requisite entry. On that basis, the higher tax rate for cosmetics did not apply, and the assessee's classification of the product outside that entry was upheld.

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Issues: Whether bhimseni kajal manufactured and sold by the assessee was liable to be taxed as a cosmetic and toilet requisite.

Analysis: The finding recorded was that the product was seldom used as a cosmetic or toilet requisite and was commonly used as an ayurvedic medicine for treatment of ailments of the eyes. It was also found to contain ingredients having medicinal properties. On those findings, the product was primarily used for its medicinal qualities and not for beautification of the eyes.

Conclusion: Bhimseni kajal did not fall within the category of cosmetic and toilet requisites and was not taxable at the higher rate applicable to such goods.

Final Conclusion: The revision was dismissed and the assessee's classification of bhimseni kajal outside the cosmetic and toilet requisite entry was upheld.

Ratio Decidendi: A product is not classifiable as a cosmetic or toilet requisite where its primary use is medicinal rather than for beautification or personal adornment.

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