Ayurvedic medicament classification and stay of duty recovery granted on prima facie evidence and balance of convenience.

Trichup was treated as prima facie classifiable as an ayurvedic medicament rather than merely a hair preparation, because the product was manufactured under a licence for ayurvedic medicines, relied on ayurvedic texts, and was labelled for use against dandruff. The duty demand also related to a period covered by an approved classification list. On that material, the Tribunal found a prima facie case and balance of convenience in favour of the applicant, so deposit of duty was waived and recovery stayed pending appeal. The request for early hearing was also accepted.

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Issues: Whether the product Trichup was prima facie classifiable as an ayurvedic medicament or as a preparation used on the hair, and whether duty deposit should be waived with recovery stayed pending appeal.

Analysis: The product was supported by certification of manufacture under a licence for ayurvedic medicines, reliance on ayurvedic texts, and indication on the container for use against dandruff. The duty demand related to a period covered by an approved classification list, and the material placed before the Tribunal showed a prima facie case and balance of convenience in favour of the applicant.

Outcome: Deposit of duty was waived and recovery stayed. The request for early hearing was also accepted.

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