https://www.taxtmi.com/caselaws?id=51881 For tariff classification, the decisive test is the product's primary or main use. Herbal preparations marketed and used mainly for skin care, beauty enhancement and hair care were held classifiable under Chapter 33 as cosmetic and toilet preparations, because the presence of Ayurvedic ingredients or manufacture under an Ayurvedic drug licence did not by itself make them medicaments; any therapeutic effect was only incidental. Puma Anti-Dandruff Oil (Dandika) was treated separately on the limited record available and retained its classification as an Ayurvedic medicament. en-us Fri, 28 Mar 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51881 For tariff classification, the decisive test is the product's primary or main use. Herbal preparations marketed and used mainly for skin care, beauty enhancement and hair care were held classifiable under Chapter 33 as cosmetic and toilet preparations, because the presence of Ayurvedic ingredients or manufacture under an Ayurvedic drug licence did not by itself make them medicaments; any therapeutic effect was only incidental. Puma Anti-Dandruff Oil (Dandika) was treated separately on the limited record available and retained its classification as an Ayurvedic medicament. Case-Laws Central Excise Fri, 28 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51881