Medicament classification turns on proven therapeutic use, not herbal ingredients alone, so skin-care heading was upheld.

A product was classified as a skin-care preparation rather than an ayurvedic medicament because its ingredients and use directions did not establish therapeutic or prophylactic character. Herbal extracts alone were insufficient to prove medicinal use, and the directions indicated regular cosmetic application rather than treatment for a specific condition. Applying the settled test for medicament classification, the absence of adequate evidence of medicinal character justified acceptance of the departmental classification under Heading 33.04, and the appeals failed with the duty liability left undisturbed.

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Issues: Whether the product was classifiable as an ayurvedic medicament under Heading 3003.30 or as a preparation for the care of the skin under Heading 33.04, and whether the classification adopted by the Commissioner (Appeals) was liable to be disturbed.

Analysis: The product was examined in the light of its ingredients, the material relied upon to show medicinal properties, and the manner of use indicated on the product. The presence of herbal extracts by itself was held insufficient to establish that the goods were medicine or that they possessed therapeutic or prophylactic properties. The use directions were also noted as indicating regular application rather than treatment for a specific condition for a limited period. Applying the settled test for a medicament, the absence of adequate material to show medicinal character justified acceptance of the departmental classification.

Conclusion: The product was not shown to be a medicament and the classification under Heading 33.04 was upheld against the assessee.

Final Conclusion: The appeals failed and the duty liability based on the impugned classification remained undisturbed.

Ratio Decidendi: A product is classifiable as a medicament only when the evidence shows medicinal use with therapeutic or prophylactic character, and regular cosmetic or skin-care use does not by itself establish such classification.

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