Ayurvedic medicament classification upheld for herbal oil products; over-the-counter sale did not displace exemption entitlement.

Products manufactured from ingredients and formulas set out in authoritative Ayurvedic texts, and produced under a drug licence with supporting expert evidence of therapeutic and prophylactic use, were treated as Ayurvedic medicaments. Sale over the counter and without prescription did not, by itself, change that classification. Accordingly, the goods were classifiable under Heading 3003.30 as Ayurvedic medicine and eligible for the relevant exemption notifications; classification as a hair preparation under Heading 3305.99 was rejected.

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Issues: Whether the product "Brahmi Oil Herbs" and "Brahmi Amla Oil Herbs" was classifiable as Ayurvedic medicine under Heading 3003.30 with the benefit of exemption notifications, or as a hair preparation under Heading 3305.99.

Analysis: The product was shown to be manufactured from ingredients stated in authoritative Ayurvedic texts and according to the formula prescribed therein. It was also manufactured under a drug licence and supported by expert opinions indicating therapeutic and prophylactic utility. In the absence of any dispute on manufacture in accordance with the Ayurvedic texts, the product was treated as an Ayurvedic medicine. The cited principles from precedent supported classification as a medicament even where the product was sold over the counter and not on prescription.

Conclusion: The product was correctly classifiable under Heading 3003.30 and was entitled to the relevant exemption notifications; the contrary classification under Heading 3305.99 was rejected.

Final Conclusion: The appellant succeeded on classification and exemption, and the impugned order was set aside.

Ratio Decidendi: A product manufactured according to authoritative Ayurvedic formulations and under a drug licence is classifiable as an Ayurvedic medicament, and its sale over the counter does not by itself displace that classification.

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