2005 (2) TMI 344

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....ed in all these appeals pertains to classification of 'Kesini Hair Oil' manufactured by the Respondents M/s. Kerala Ayurveda Pharmacy Ltd. The Commissioner (Appeals) held that the product is classifiable under Chapter sub-heading 3003.39 as proprietary Ayurvedic medicine. The Revenue contends that the product is a preparation for hair classifiable under 3305.99 of the schedule to CETA, 1985. In the impugned order the Commissioner observed that when the ingredients used in the product is from authoritative texts on Ayurveda and understood in common parlance as an Ayurvedic medicine it is sufficient to call it an Ayurvedic medicine. 5. Heard both sides. 6. At the outset, we observe that the Commissioner's observation that because the in....

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....p; The mere fact that the product has some curative effect is not enough to classify the product as a medicament. (d)     Rules of interpretation and chapter notes are the guides to determine classification of a product. (e)     Preparation of chapter 33 even if they have therapeutic values are excluded from chapter 30 [note 1(d) to chapter 30]. (f)      Medicaments are defined in note 2(1) to mean 'goods which are either products comprising two or more constituents which have been mixed or compounded together for therapeutic or prophylactic; and (g)     Preparations which have a subsidiary curative or prophylactic value clearly fall under entry....