Ayurvedic hair pack classified as a medicament, with therapeutic claims and manufacturing method supporting Heading 3003.99.

Jabkusum Ayurvedic Hair Pack was treated as a medicament because it was claimed to have therapeutic properties, including relief from dandruff and hair fall, and to be manufactured in accordance with Ayurvedic texts and prescribed procedure. The appellate view applying Chapter Note 1(d) to Chapter 30 was not accepted, as the record and settled law supported medicament classification. The product was accordingly classified under Heading 3003.99, and the contrary classification under Heading 3305.99 was rejected in favour of the assessee.

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Issues: Whether JABKUSUM AYURVEDIC HAIR PACK was correctly classifiable as a medicament under Heading 3003.99 or under Heading 3305.99.

Analysis: The product was claimed to have therapeutic properties, including relief from dandruff and hair fall, and to be manufactured according to Ayurvedic texts and prescribed procedure. The original adjudication had accepted these features and classified the product accordingly. The appellate view based on Chapter Note 1(d) to Chapter 30 was not accepted, as the record and settled law supported the original classification.

Conclusion: The product was held classifiable under Heading 3003.99 as a medicament, and the contrary classification under Heading 3305.99 was rejected in favour of the assessee.

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