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    <title>2005 (7) TMI 254 - CESTAT, MUMBAI</title>
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    <description>Jabkusum Ayurvedic Hair Pack was treated as a medicament because it was claimed to have therapeutic properties, including relief from dandruff and hair fall, and to be manufactured in accordance with Ayurvedic texts and prescribed procedure. The appellate view applying Chapter Note 1(d) to Chapter 30 was not accepted, as the record and settled law supported medicament classification. The product was accordingly classified under Heading 3003.99, and the contrary classification under Heading 3305.99 was rejected in favour of the assessee.</description>
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      <description>Jabkusum Ayurvedic Hair Pack was treated as a medicament because it was claimed to have therapeutic properties, including relief from dandruff and hair fall, and to be manufactured in accordance with Ayurvedic texts and prescribed procedure. The appellate view applying Chapter Note 1(d) to Chapter 30 was not accepted, as the record and settled law supported medicament classification. The product was accordingly classified under Heading 3003.99, and the contrary classification under Heading 3305.99 was rejected in favour of the assessee.</description>
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