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As per the prevalent law and classification Apex court has held that, " the expression Himtaj Oil " fall under Sub-Heading 3003.30 i.e. "Ayurvedic Medicaments" and not under 3305.10 i.e. "Perfumed hair oil" of the Tariff Act.
Classification of Himtaj Oil as Ayurvedic medicament confirmed, excluding perfumed hair oil category under tariff. The document determines that the classification question for Himtaj Oil is whether it is an Ayurvedic Medicament or a perfumed hair oil; it records the authoritative precedent that the product properly falls within the Ayurvedic Medicaments sub heading rather than the perfumed hair oil tariff heading, applying character based classification principles to distinguish medicament articles from cosmetic preparations.
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