Common parlance test decides skin-care classification: product treated as cosmetic, not medicament, under GST tariff.

Tariff classification turned on the product's dominant character and common-parlance understanding, with the care-versus-cure distinction applied to separate medicaments from skin-care preparations. Although the product contained herbal ingredients and may have subsidiary curative value, its label, marketing, and daily use showed that it was primarily promoted for soft, smooth, glowing and healthy skin. On that basis, its principal function was skin care rather than therapeutic or prophylactic treatment, so it was classifiable under Heading 3304 as a cosmetic preparation and not under Heading 3004 as a medicament.

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Issues: Whether JAC OLIVOL BODY OIL is classifiable under Heading 3004 as a medicament or under Heading 3304 as a preparation for the care of the skin.

Analysis: Classification depended on the product's dominant character, use, and how it is understood in common parlance. The tariff entries distinguish medicaments used for therapeutic or prophylactic purposes from skin-care preparations, and a product does not become a medicament merely because it contains herbal ingredients or may have some subsidiary curative value. The label and market description showed that the product is applied daily over the body, is marketed for soft, smooth, glowing and healthy skin, and is primarily meant for skin care. Applying the common parlance test and the care-versus-cure distinction, the product's primary function was held to be skin care rather than treatment or prevention of disease.

Conclusion: The product is classifiable under Heading 3304 and not under Heading 3004.

Final Conclusion: The applicant's product was held to be a skin-care preparation taxable as a cosmetic under the GST tariff, and not as a medicament.

Ratio Decidendi: For tariff classification, the decisive test is the product's primary use as understood in common parlance, and a preparation with only subsidiary curative or prophylactic attributes remains a cosmetic if its dominant function is care and not cure.

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