Essential character governs product classification as hair oil, even where herbal ingredients and therapeutic claims are present.

For sales tax classification, the product's essential character and common market understanding controlled its entry. Roshan Shital Tail was treated as hair oil because it was marketed and used mainly for application to human hair, and its carton described benefits for dandruff, hair fall, baldness, and greying. The presence of herbs or claimed therapeutic effects did not convert it into a medicine. A preparation intended principally for hair remains a toilet article or cosmetics item even if it has some medicinal properties, so the product fell within the notification as hair oil and not medicine, with the revision succeeding for the revenue.

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Issues: Whether the product, Roshan Shital Tail, was classifiable as hair oil falling within cosmetics and toilet requisites under the relevant notification, or as a medicine.

Analysis: The classification was held to depend on how the product was understood and used in the market, not merely on its ingredients or the manufacturer's description of medicinal qualities. The carton described the product as beneficial for hair, dandruff, hair fall, baldness, and greying, and it was found to be intended mainly for application to human hair. The mere presence of herbs or claimed therapeutic effects did not change its essential character. The decision followed the principle that a hair oil remains a toilet article even if it has some medicinal properties, and that the essence of the product, rather than its form or advertised claims, governs classification.

Conclusion: The product was held to be hair oil covered by the notification and not a medicine, and the revision succeeded in favour of the revenue.

Ratio Decidendi: For sales tax classification, the essential character and common understanding of the product determine its entry; a preparation intended principally for use on hair remains hair oil or a toilet article even if it contains ingredients with medicinal properties or is advertised as beneficial for ailments.

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