Common-parlance classification of kajal: therapeutic use kept "Jai Kajal" outside cosmetic entry and in the residuary category.

The Bombay High Court held that "Jai Kajal" was not classifiable as a cosmetic under entry 19 of Schedule E to the Bombay Sales Tax Act, 1959, because the relevant test in common parlance is whether the article is primarily used for beautification. On the material before it, including medical certificates and the product's composition, the Court found the kajal had therapeutic use aimed at maintaining eye health and improving vision. It therefore fell within the residuary entry 22, with the reference answered in favour of the assessee and against the Department.

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Issues: Whether the product "Jai Kajal" was a cosmetic falling under entry 19 of Schedule E to the Bombay Sales Tax Act, 1959, or whether it fell under the residuary entry 22 of Schedule E.

Analysis: Entry 19 covered perfumes, depilatories and cosmetics. The relevant inquiry was whether the article was primarily used for beautification in common parlance. The record contained certificates from practitioners of ayurvedic medicine showing that kajal containing camphor and borneol had therapeutic value and was used to keep the eyes healthy and improve vision. The composition of the product also supported the view that this variety of kajal was regarded as having medicinal rather than cosmetic use. The Court was concerned only with the use commonly attributed to this particular product and not with the scientific validity of the claim or with other varieties of kajal.

Conclusion: "Jai Kajal" was not a cosmetic under entry 19 and fell under the residuary entry 22. The answer to the reference was therefore in favour of the assessee and against the Department.

Ratio Decidendi: Where an article is not shown, on the material before the Court, to be primarily used for beautification in common parlance, and its predominant use appears to be therapeutic, it is not classifiable as a cosmetic and falls within the residuary entry.

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