Medicament classification turns on medicinal composition and curative character, not packaging or cosmetic appearance.

For tariff classification, the decisive test is the product's medicinal composition and curative character, not its outward packaging or cosmetic appearance. The six ayurvedic hair-related products were treated as medicaments because their composition and claimed curative properties were admitted, and the absence of medical prescription or controlled clinical testing did not by itself negate medicinal character. Prior treatment of ayurvedic hair oils as medicaments supported the same approach. The goods were therefore classified as medicaments under Heading 3003.30 and not as preparations for use on the hair under Headings 3305.10 and 3305.50.

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Issues: Whether the six products, namely Bhringraj Tail, Trifla Brahmi tail, Neem Herbal Sat, Sat Reetha, Meghdoot Herbal Sat and Meghdoot Herbal Powder, were classifiable as medicaments under Heading 3003.30 of the Central Excise Tariff Act, 1985 or as preparations for use on the hair under Headings 3305.10 and 3305.50.

Analysis: The products were examined on the basis of their composition and curative properties. The absence of prescription by medical practitioners or controlled clinical testing did not by itself take away their medicinal character, particularly where the products were claimed to be based on traditional ayurvedic formulae. Since the composition and curative properties were admitted, classification could not be denied merely because the packaging suggested a cosmetic product. The outward appearance of the goods was held to be insufficient to displace their medicinal nature. Prior decisions treating ayurvedic hair oils as medicaments on the basis of composition supported the same approach.

Conclusion: The six products were held to be medicaments classifiable under Heading 3003.30 and not under Headings 3305.10 or 3305.50.

Ratio Decidendi: For tariff classification, the decisive factor is the medicinal composition and curative character of the product, and not its outward packaging or cosmetic connotation.

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