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2020 ] QUESTION-ANSWER BOX J109
find out whether a medicine is treated as an Ayurvedic medicine by
the public. [para 38(a)]
Ayurvedic medicine - Ingredients of Ayurvedic medicine should be
mentioned in authoritative books on Ayurvedic Medicines.
[para 38(b)]
Interpretation of statute - When there is no definition of any kind in
the relevant taxing statute, the articles enumerated in the tariff
schedules must be construed as far as possible in their ordinary or
popular sense. [para 39]
 2006 (196) E.L.T. 3 (S.C.) : Puma Ayurvedic Herbal (P) Ltd. v. Commis-
sioner of C. Ex., Nagpur :-
Medicaments and cosmetics - Puma neem facial pack (Neemal),
Puma anti-pimple herbal powder (Pimplex), Puma herbal facial
pack (Herbaucare), Puma herbal remedy for facial blemishes, Puma
hair tonic powder (Sukeshi), Puma anti-dandruff oil (Dandika), Pu-
ma shishu rakshan tel and Puma neem tulsi are medicinal products,
intended to treat certain medical conditions of human body, hence,
in view of common parlance test and ingredients test, classifiable as
medicaments under Chapter 30 of Central Excise Tariff and not un-
der Chapter 33 ibid as cosmetics. [paras 27, 28]
Classification of goods - Burden of showing correct classification lies
on revenue. [para 8]
Classification of goods - Expert’s opinion - Opinion of Chief Chemist has
no relevance for determining classification of products - Role of Chief
Chemist is only to supply analytical data - Opinion of Directorate of
Ayurved, Maharashtra is of great relevance. [para 9]
Words and Phrases - Cosmetic products vis-a-vis Medicaments -
Cosmetic products meant to improve appearance of a person, that is
they enhance beauty - Medicinal product or a medicament meant to
treat some medical condition. [para 20]
Medicaments - Classification of - Primary use of product relevant -
Extent or quantity of medicament used in a particular product not a
relevant factor - Fact that use of medicinal element in a product was
minimal does not detract from it being classified as a medicament -
Item need not to be sold under a doctor’s prescription - Availability
of products across the counter in shops also not relevant as it makes
no difference either way. [paras 20, 21, 22]
 2015 (323) E.L.T. 209 (S.C.) : Commissioner of Central Excise, Chennai-IV
v. Hindustan Lever Ltd. :-
Classification of goods - Medicament or skin care preparation - En-
tries 3304.00 and 3003.10 of Central Excise Tariff - Comparison be-
tween - Skin care product fall under sub-heading 3304.00 ibid, with
specific exclusion for medicaments, which fall under Chapter 30 ibid
- Onus to show that particular product is not Medicament is on Rev-
enue - Conjoint reading of Note 5 of Chapter 33 and Note 1(d) of
Chapter 30 ibid shows to determine whether particular preparation
falls under Chapter 33 or not (or gets excluded from Chapter 30),
therapeutic/prophylactic properties have to be subsidiary in nature
- Also, definition of medicaments in Note 2 of Chapter 30 has to be
kept in mind. - To put it in a nutshell, if a particular product is sub-

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