Ayurvedic medicament classification for mahabhringraj tel upheld on consistent facts and prior ruling.

Classification of mahabhringraj tel turned on whether the product functioned as an ayurvedic medicament under Heading 3003.30 or as a hair preparation under Heading 3305.10 of the Central Excise Tariff Act, 1985. The product was described as containing herbal ingredients with claimed curative use for specified ailments, and the Tribunal treated its character as a medicament rather than a cosmetic preparation as determinative. It also relied on its earlier decision on the same product and similar facts, distinguishing the Revenue's contrary authority because the marketing and use features were not shown to be the same. The product was therefore classified in favour of the assessee, and Heading 3305.10 was not accepted.

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Issues: Whether the product "mahabhringraj tel" was classifiable as an ayurvedic medicament under Heading 3003.30 of the Central Excise Tariff Act, 1985, or as a preparation under Heading 3305.10 of the Central Excise Tariff Act, 1985.

Analysis: The product was manufactured with herbal ingredients claimed to have curative effect and was asserted to be used as an ayurvedic medicine for relief of specified ailments. The dispute turned on whether the product was to be treated as a medicament or as a hair preparation. The Tribunal noted that in the assessee's own earlier case involving the same product, it had already accepted classification in favour of the assessee on similar facts. The contrary decision relied upon by the Revenue was distinguished on facts, as the present record did not show the same features of marketing and use that had led to a different result in that case. Judicial discipline and consistency in decisions on identical facts supported following the earlier view in the assessee's own matter.

Conclusion: The product was held classifiable in favour of the assessee and the Revenue's classification under Heading 3305.10 was not accepted.

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