AYURVEDIC SKIN CARE PREPARATIONS WHICH CANNOT TREAT INJURY OR AILMENT ARE TO BE CLASSIFIED AS ‘COSMETICS’ AND NOT AS ‘MEDICAMENTS’ : AAAR

Ayurvedic skin care preparations which cannot treat injury or ailment are to be classified as ‘cosmetics’ and not as ‘medicaments’ : AAAR

Facts: M/s Akanksha Hair & Skin Care Herbal Unit is a manufacturer of skin care preparations and had filed an application for Advance Ruling before the West Bengal AAR on the classification of 33 of its products. The Appellant had argued that its skin care preparations are Ayurvedic Medicaments meant for therapeutic or prophylactic uses and put up in packaging for retail sale, and entirely correspond to the description of goods under Tariff Head 3004 of Customs Tariff Act, 1975 (“Tariff”). The Hon’ble West Bengal AAR held that only preparations for the care of the skin namely, Rupam (Pimple Pack) and Pailab (Anti-Crack Cream), in the list submitted by the Appellant are classifiable as Medicament under heading 3004. Remaining products were not found to be offered primarily as medicaments and, therefore, not to be included under heading 3004. Further, no ruling was given in respect of 3 products which had not come into existence.
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