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of <h1>Supreme Court classifies homeopathic hair oil as 'medicament' under Chapter 30 of Excise Tariff, not a 'cosmetic'.</h1> The Supreme Court of India ruled on the classification of a homeopathic hair oil product (AHAHO) under the Central Excise Tariff Act, 1985, determining it as a 'medicament' under Chapter 30 rather than a 'cosmetic or toilet preparation' under Chapter 33. The decision was based on the presence of homeopathic ingredients and the product's intended therapeutic use for conditions like hair loss and insomnia. The Court emphasized the importance of a product's therapeutic nature over cosmetic aspects, rejecting the Adjudicating Authority's initial classification. This ruling clarifies the classification criteria for homeopathic and ayurvedic products under excise law.
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