Hair oil classification turns on product use and composition, not Drugs and Cosmetics licensing, for excise purposes.

TRICHUP OIL was classified as a hair preparation under Heading 33.05 because its market presentation and use were for application on dry hair, not for treatment of disease as required for an ayurvedic medicament under Heading 30.03. The composition was dominated by til oil and coconut oil, while the remaining ingredients were present only in small quantities, and no reliable material showed therapeutic or prophylactic efficacy in the finished product. A licence under the Drugs and Cosmetics Act was not decisive for excise classification. The product was therefore held to fall under Heading 33.05 and not Heading 30.03.

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Issues: Whether the product TRICHUP OIL was classifiable as an ayurvedic medicament under Heading 30.03 or as a preparation for use on the hair under Heading 33.05.

Analysis: The product was marketed and packed for application on dry hair, and the literature did not establish that it was prescribed or used as a medicine for treatment of a disease in the manner required for classification as a medicament. The composition showed predominance of til oil and coconut oil, while the other ingredients were present in small quantities and no reliable material established therapeutic or prophylactic efficacy in the final product. The licence under the Drugs and Cosmetics Act was not decisive for excise classification. The product was also distinguishable from the precedent relied on because there was no proof of use on the body or on medical prescription, and the overall presentation was that of a hair preparation.

Conclusion: The product was held to fall under Heading 33.05 as hair oil and not under Heading 30.03 as an ayurvedic medicament, against the assessee.

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