Tribunal classifies Amla & Shikakai wash powder as cosmetic, not medical. Duty demand upheld.

The Tribunal upheld the classification of wash powder (Amla and Shikakai) as a cosmetic product, dismissing the appellant's claim that it should be considered a medical preparation. The decision was based on the packaging and features of the product, following an earlier Tribunal order and the precedent set by the Supreme Court that a product can be medicinal without a prescription. The duty demand by the Department was upheld, and the appellant's appeal was dismissed.

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Issues: Classification of product as medical preparation or cosmetic, applicability of earlier Tribunal decision

The judgment revolves around the classification of a product, specifically wash powder (Amla and Shikakai), as either a medical preparation or a cosmetic. The appellant claimed it to be a medical preparation, while the Department considered it a cosmetic, leading to a duty demand. The disputed period in question was from April 2001 to February 2002.

The Tribunal considered the case based on the appellant's claim that the wash powder was a medical preparation. The appellant argued that the product should be classified as such, but the Department viewed it as a cosmetic, resulting in a duty demand. The Tribunal referred to an earlier case where a similar issue was presented before the Hon'ble Supreme Court. In that case, it was highlighted that a product could be medicinal even without being prescribed by a Medical Practitioner. The Tribunal found the reasoning in the earlier case to be sound and upheld the decision that the wash powder was a cosmetic, based on the evidence presented, including the packaging depicting cosmetic features.

The Tribunal, after hearing arguments from both sides, found no reason to interfere with the lower authority's order regarding the classification of the wash powder as a cosmetic. The Tribunal upheld the decision based on the earlier Tribunal order and the reasoning provided therein. Consequently, the appeal filed by the appellant was dismissed, affirming the classification of the wash powder as a cosmetic product.

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