Common parlance test governs excise classification of Ayurvedic oil; revenue failed to prove cosmetic classification.

Excise classification of Banphool Oil turned on its common parlance character and how users understood the product. The revenue bore the burden of proving that it fell within the competing tariff entry, and mere over-the-counter sale, lack of prescription, or a lower proportion of medicinal ingredients did not by itself exclude medicament status. The label showed dosage and therapeutic use, the ingredients were taken from Ayurvedic texts, the product was made under a drug licence, and the Drug Controller regarded it as an Ayurvedic preparation. On that basis, the article was classified as an Ayurvedic medicament under Tariff Item 3003.30 and not as a perfumed hair oil under Tariff Item 3305.10.

---

---

Issues: Whether Banphool Oil was classifiable as an Ayurvedic medicament under Tariff Item 3003.30 or as a perfumed hair oil under Tariff Item 3305.10.

Analysis: Classification under the excise tariff turned on the true nature of the product as understood in common parlance and by its users. The burden to prove that the product fell within the claimed tariff item lay on the revenue. Mere availability across the counter, absence of a medical prescription, or a lower percentage of medicinal ingredients did not by itself disqualify the product from being a medicament. The product label disclosed dosage and indicated therapeutic use, the ingredients were drawn from Ayurvedic texts, the product was manufactured under a drug licence, and the Drug Controller had opined that it was an Ayurvedic preparation. The chapter notes to Chapter 30 and Chapter 33 did not assist the revenue because the product was not shown to be a cosmetic or toilet preparation falling within Chapter 33.

Conclusion: Banphool Oil was held to be classifiable as an Ayurvedic medicament under Tariff Item 3003.30 and not as a perfumed hair oil under Tariff Item 3305.10.

Ratio Decidendi: For excise classification, the decisive test is the product's common parlance and user-understood character, and the revenue must discharge the burden of proving that the product falls within the tariff item claimed against it.

---