Judgment

Arun Kumar, J.—The appellant claims to be a manufacturer of Ayurvedic products which are intended to cure certain ailments of the human body. A question has arisen as to whether the products manufactured by the appellant fall within the category of medicaments or cosmetics. Answer to this question determines as to whether the goods are classifiable under the Central Excise Tariff Act, 1985 as cosmetics under Chapter 33 or as medicaments under Chapter 30. As cosmetics the rate of excise duty is quite high while as medicament the products attract nil duty. The following products manufactured by the appellant are under consideration :

1. (xvii) Puma Neem Facial Pack (Neemal)

2. (xviii) Puma Anti-Pimple Herbal Powder (Pimplex)

3. (xix) Puma Herbal Facial Pack (Herbaucare)

4. (xx) Puma Herbal remedy for Facial Blemishes

5. (xxi) Puma Herbal Massage Oil

6. (xxii) Puma Herbal Massage Oil for Women

7. (xxiii) Puma Hair Tonic Powder (Sukeshi)

8. (xxiv) Puma Scalp Tonic Powder (Scalpton)

9. (xxv) Puma Anti-Dandruff Oil (Dandika)

10. (xxvi) Puma Shishu Rakshan Tel

11. (xxvii) Puma Neem Tulsi.

2. The appellant has a licence to manufacture these and other products from the Drug Controller under the