Hair oil classification under excise tariff turns on commercial parlance, not merely Ayurvedic ingredients or therapeutic value.

A preparation for use on hair remains classifiable under Chapter 33 even if its ingredients are traceable to Ayurvedic texts or it has subsidiary therapeutic value. Classification under the Central Excise Tariff Act depends on commercial parlance, chapter notes and interpretative rules, and a product does not become a medicament merely because it is manufactured under a drug licence. Kesini Hair Oil was therefore classified under Chapter 33, specifically Heading 33.05, and not under Chapter 30 as a proprietary Ayurvedic medicine.

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Issues: Whether Kesini Hair Oil is classifiable as a proprietary Ayurvedic medicine under Chapter 30 of the Central Excise Tariff Act, 1985 or as a preparation for use on hair under Chapter 33 of the Central Excise Tariff Act, 1985.

Analysis: The product's ingredients being traceable to Ayurvedic texts does not by itself determine excise classification. In resolving the rival entries, commercial parlance, chapter notes and interpretative rules govern classification. A product that is admittedly a preparation for hair does not become a medicament merely because it has some therapeutic value or is manufactured under a drug licence. Preparations for use in hair fall within the scope of Chapter 33, and the presence of subsidiary curative or prophylactic value does not take them out of that chapter.

Conclusion: Kesini Hair Oil is classifiable under Chapter 33, specifically Heading 33.05 of the Central Excise Tariff Act, 1985, and not under Chapter 30.

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