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<h1>Supreme Court: Ayurvedic Products Classified as Medicaments Based on Composition</h1> <h3>MEGHDOOT GRAMODYOG SEWA SANSTHAN Versus COMMR. OF C. EX., LUCKNOW</h3> MEGHDOOT GRAMODYOG SEWA SANSTHAN Versus COMMR. OF C. EX., LUCKNOW - 2004 (174) E.L.T. 14 (SC), 2005 (4) SCC 15 Issues:Classification of six products under the Central Excise Tariff Act, 1985 as medicaments under Heading 3003.30 or under Heading 3305.10 and 3305.50 for perfumed hair oil and other hair preparations.Analysis:The Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) classified the products under Tariff Heading 3305.10 and 3305.50, while the appellant argued for classification under Heading 3003.30. The Tribunal's decision was based on the lack of evidence showing medical prescription, patient observations, and packaging suggesting cosmetics. However, the Supreme Court found the Tribunal's reasoning flawed, stating that a product can be medicinal without a medical prescription and testing on patients. Traditional ayurvedic formulas were specifically highlighted as not requiring such testing.The Court examined the composition and uses of the six products, undisputed by the Tribunal or Departmental authority. It emphasized that admitting the curative properties made it improper to classify the items as cosmetics based solely on packaging. Previous judgments were cited to support the medicinal classification of ayurvedic hair oils, reinforcing the classification under Tariff Heading 3303.031 for the first three items. The Court found items 4, 5, and 6 also properly classifiable under Medicaments under Tariff Heading 3303.30.In conclusion, the appeal was allowed, setting aside the Tribunal's decision. The judgment highlighted the importance of considering composition and curative properties in classifying products as medicaments, especially in the case of traditional ayurvedic formulations.