Ayurvedic medicament classification upheld for Pushpadi tail; product excluded from massage oil tariff heading.

Pushpadi tail was treated as an ayurvedic medicament for tariff classification purposes, falling under Chapter 30 rather than as a massage oil under Chapter 33. The dispute focused on whether its association with Lal tail required the same classification as a massage oil; however, the prior Supreme Court view that Lal tail itself was a medicament under Chapter 30 supported the Chapter 30 classification. On that basis, the contrary Revenue classification was rejected and the product remained outside Chapter 33.

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Issues: Whether Pushpadi tail was classifiable under sub-heading 3003.39 as an ayurvedic medicament or under sub-heading 3304.00 as a massage oil.

Analysis: The dispute turned on the character of the product in light of its connection with Lal tail, including the Revenue's contention that Pushpadi tail, being the main ingredient of Lal tail, should also be treated as a massage oil. The order noted that the Supreme Court had already held Lal tail to be a medicament classifiable under Chapter 30. In that context, the Revenue's contrary classification case was not accepted.

Conclusion: Pushpadi tail was to be classified under Chapter 30 and not under Chapter 33, and the Revenue's appeal failed.

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