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        Central Excise

        2004 (2) TMI 154 - AT - Central Excise

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        Medicaments classification prevails for herbal hair oils where therapeutic use outweighs cosmetic character under Chapter 30 Herbal hair oils marketed for premature baldness and hair fall were treated as medicaments where their predominant character was therapeutic and ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Medicaments classification prevails for herbal hair oils where therapeutic use outweighs cosmetic character under Chapter 30

                            Herbal hair oils marketed for premature baldness and hair fall were treated as medicaments where their predominant character was therapeutic and prophylactic rather than cosmetic. Classification followed the Board guidelines for Ayurvedic medicaments and the general principles distinguishing Chapter 30 from Chapter 33. The products were manufactured under a drug licence, certified as Ayurvedic medicine, described in leaflets as medicines with dosage for specific disorders, and understood in common parlance as remedies. Their availability without prescription or through general stores did not change their essential character, so they remained classifiable under Chapter 30 as medicaments.




                            Issues: Whether the products marketed as herbal hair oils were classifiable under Chapter 30 as medicaments or under Chapter 33 as preparations for use on hair.

                            Analysis: The classification turned on the nature and predominant use of the products, applying the Board guidelines for Ayurvedic medicaments and the principles governing classification between Chapters 30 and 33. The products were found to be manufactured under drug licence, certified as Ayurvedic medicine, perceived in common parlance as remedies for premature baldness and hair fall, and described in the leaflets as medicines with prescribed dosage for specific disorders. Their therapeutic and prophylactic purpose was held to be the primary one, while any cosmetic value was merely incidental. Availability without prescription or sale in general stores did not alter their essential character as medicaments.

                            Conclusion: The products were correctly classifiable under Chapter 30 as medicaments and not under Chapter 33.


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