Cosmetic classification prevails over medicament status when herbal hair-care products are not shown to cure disease.
Herbal sheekakai powder and herbal reetha powder were held not classifiable as medicaments under Chapter Heading 3003.39 because Chapter Note 1(d) excludes Chapter 33 preparations even where they have therapeutic or prophylactic properties. The goods were found to be marketed, advertised, and understood as hair-care preparations, with no material showing disease-curing use. Applying the test of primary intended use, the products were classifiable under Chapter Heading 3305.99 as preparations for use on the hair, consistent with prior tribunal precedent.
Issues: Whether herbal sheekakai powder and herbal reetha powder were classifiable under Chapter Heading 3003.39 as medicaments or under Chapter Heading 3305.99 as preparations for use on the hair.
Analysis: Chapter Note 1(d) of Chapter 30 excludes preparations of Chapter 33 even if they have therapeutic and prophylactic properties. Chapter Note 2 to Chapter 33 brings within its scope products suitable for use as cosmetics or toilet preparations, including products put up or held out for such use, even if they contain subsidiary pharmaceutical or curative value. On the evidence, the goods were not shown to be sold as medicines, were advertised and understood as hair-care preparations, and there was no material to establish any disease-curing property. The applicable test is whether the product is meant for cure of disease, not merely for care. The same product had also been treated as classifiable under Chapter 3305.99 in prior tribunal precedent.
Conclusion: The goods were not classifiable as medicaments under Chapter Heading 3003.39 and were liable to be treated as preparations for use on the hair under Chapter Heading 3305.99.
Final Conclusion: The order of the Commissioner (Appeals) was set aside and the original adjudication restoring the duty demand was reinstated.
Ratio Decidendi: A product marketed and understood as a cosmetic or toilet preparation does not qualify as a medicament merely because it carries incidental therapeutic or prophylactic attributes; classification depends on its primary use and whether it is intended for curing disease.
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AI Drafter ✕
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