https://www.taxtmi.com/caselaws?id=54028 A preparation for use on hair remains classifiable under Chapter 33 even if its ingredients are traceable to Ayurvedic texts or it has subsidiary therapeutic value. Classification under the Central Excise Tariff Act depends on commercial parlance, chapter notes and interpretative rules, and a product does not become a medicament merely because it is manufactured under a drug licence. Kesini Hair Oil was therefore classified under Chapter 33, specifically Heading 33.05, and not under Chapter 30 as a proprietary Ayurvedic medicine. en-us Thu, 24 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 14:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54028 A preparation for use on hair remains classifiable under Chapter 33 even if its ingredients are traceable to Ayurvedic texts or it has subsidiary therapeutic value. Classification under the Central Excise Tariff Act depends on commercial parlance, chapter notes and interpretative rules, and a product does not become a medicament merely because it is manufactured under a drug licence. Kesini Hair Oil was therefore classified under Chapter 33, specifically Heading 33.05, and not under Chapter 30 as a proprietary Ayurvedic medicine. Case-Laws Central Excise Thu, 24 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54028