Ayurvedic medicament classification turns on composition, label and actual use, not strict classical formula compliance.

Canifur Liquid and Canifur AZ Liquid were treated as Ayurvedic medicaments under Heading 30.03 because their ingredients were found in authoritative Ayurvedic texts, their labels identified them as Ayurvedic veterinary medicine, and the record supported therapeutic and prophylactic use against ectoparasites, dandruff, lice and ticks. The fact that the formulations were proprietary and contained fillers did not disqualify them from medicinal classification. As the Revenue produced no material showing that their principal use was as a hair preparation under Heading 33.05, the burden of establishing a different classification was not discharged, and Chapter 33 classification was rejected.

---

---

Issues: Whether Canifur Liquid and Canifur AZ Liquid are classifiable as Ayurvedic medicaments under Heading 30.03 of the Central Excise Tariff Act, 1985, or as preparations for use on the hair under Heading 33.05.

Analysis: The products contained ingredients mentioned in authoritative Ayurvedic textbooks. Classification as an Ayurvedic medicament did not require preparation strictly according to the classical formulae, and a proprietary formulation did not cease to be medicinal merely for that reason. The labels described the products as Ayurvedic Veterinary Medicine and showed their use against ectoparasites, dandruff, lice and ticks. The record included clinical reports and affidavits supporting medicinal use, while the Revenue produced no material to show that the principal use was as a hair growth promoter or fur conditioner. The therapeutic and prophylactic character was not merely subsidiary, and the burden to establish a different classification remained on the Revenue.

Conclusion: The products were held to be Ayurvedic medicaments classifiable under Heading 30.03, not under Heading 33.05, and the Revenue's classification was rejected.

Ratio Decidendi: A product remains an Ayurvedic medicament if it contains ingredients found in authoritative Ayurvedic texts and is shown by its composition, label, and actual use to have therapeutic or prophylactic purpose, even if prepared under a proprietary formula and containing fillers or other non-medicinal ingredients, unless the Revenue proves that its principal use falls within Chapter 33.

---