Ayurvedic medicament classification turns on primary curative use, not subsidiary beautifying effect or absence of prescription.

Tariff classification of "Dhatri Brand Fairness Face Pack" depended on whether its primary use was therapeutic or cosmetic. Applying the common parlance test and the twin test for ayurvedic medicaments, the product was treated as an ayurvedic medicament because it contained ingredients recognised in Ayurvedic texts, was manufactured under a drug licence, and was shown to be used for treating skin ailments. The absence of a doctor's prescription and the presence of some beautifying effect did not alter that primary curative character. It was therefore classifiable under Chapter sub-heading 30049011, not Chapter 33049990, and the duty demand, interest, and penalties based on the cosmetic classification could not be sustained.

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Issues: Whether the product "Dhatri Brand Fairness Face Pack" was classifiable as an ayurvedic medicament under Chapter sub-heading 30049011 of the Central Excise Tariff Act, 1985, or as a cosmetic under Chapter sub-heading 33049990.

Analysis: The classification turned on the common parlance test, the twin test for ayurvedic medicaments, and the primary use of the product. The product contained ingredients found in authoritative Ayurvedic texts, was manufactured under a drug licence, and was shown to be used for treating skin ailments. The Revenue did not lead contrary evidence to show that the product was understood in the market primarily as a cosmetic. The absence of a doctor's prescription or the existence of some beautifying effect was not ative, because what mattered was whether the curative use was primary and not merely subsidiary. On these facts, the product satisfied the accepted criteria for an ayurvedic medicament.

Conclusion: The product was correctly classifiable as an ayurvedic medicament under Chapter sub-heading 30049011 and not as a cosmetic under Chapter sub-heading 33049990.

Final Conclusion: The duty demand, interest, and penalties based on the Chapter 33 classification could not be sustained, and the assessee obtained relief from the impugned orders.

Ratio Decidendi: For tariff classification between a medicament and a cosmetic, the decisive consideration is the product's primary use as understood in common parlance, and a product with therapeutic ingredients and curative use is not displaced from Chapter 30 merely because it also has subsidiary beautifying effects or is sold without prescription.

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