https://www.taxtmi.com/caselaws?id=90949 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. en-us Mon, 12 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 17:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90949 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. Case-Laws Central Excise Mon, 12 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90949