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TMI Blog2021 (9) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods are described in the authoritative bodies of Ayurveda as listed in the Schedule -I of the Drugs and Cosmetics Act, 1940, the goods are classifiable under sub-heading 3004 90 11. The goods are described in the advance ruling application as Preparation of Essential Oils manufactured by Bertram and sold under Siang Pure Brand, which are commonly used for applying on human body/skin without the prescription of medical practitioner. They are claimed to provide relief from headache, motion sickness, dizziness, coughing (throat irritation), stomach ache, inspect bites, joint and muscle pain etc. answer to the description of herbal medicinal products in retail consumer packs, and therefore merit classification under 3004, more specifically sub-heading 3004 90 11 of the First Schedule to the Customs Tariff Act, 1975. - CAAR/Del/lnspiration/08/2021 In Application No. VIIl/(CAAR)/Delhi/lnspiration/09/2021/6226 to 6231 - - - Dated:- 31-5-2021 - VIJAY SINGH CHAUHAN CUSTOMS AUTHORITY FOR ADVANCE RULINGS, NEW DELHI Present for the Applicant : Shri Adrash Gupta, Director Present for the Department : None M/s Inspiration Idea Innovations Productions Pvt. Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marketing in India through General Provision Stores and online Channels-containing Mint Oil (Menthol), Peppermint Oil, Cinnamon Oil, Clove Oil, Mineral Oil Camphor Oil, Clove Oil, Mineral Oil Camphor Oil in set % as per product formula of the manufacturer. It is also mentioned that they plan to start distribution marketing of products manufactured by M/s Bertram (1958) Company Limited, Thailand (Bertram, in short) in India on exclusive basis and Letter of Intent (LOI) has already been signed with the foreign manufacturer to start the business activities immediately. The products intended to be imported are manufactured by Bertram and sold under the brand name Siang Pure Oil , which are commonly used for applying on human body/skin without the prescription of a medical practitioner. The products made from essential oils with proven and tested formula since 1958 are natural in nature and are used by millions of customers in several countries to get relief from headache, motion sickness, dizziness, coughing (throat irritation) stomach-ache, insect bites, joint and muscle pain etc. without any side effects. The applicant has further stated that the products intended to be im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... context, Shri Adarsh Gupta was requested to describe the product giving composition etc. It was also enquired as to whether they had ascertained the requirement for registration with CDSCO under the Drugs and Cosmetic Act. Shri Gupta submitted that as regards registration they had approached CDSCO. However, CDSCO has suggested that since the products are Ayurvedic in nature. Ministry of AYUSH may be approached for requisite information and registration. On being so approached, M/o AYUSH has informed, as the product are manufactured outside India, it is out of their jurisdiction. On being asked as to why this relevant information are not included in the application filed before AAR/CAAR, Shri Gupta informed that these developments had taken place after the submission of the advance ruling application. Shri Gupta was also requested to provide representative samples (which were shown during the virtual hearing), so as to expedite seeking specific opinion of ADC, if required. It was decided that a copy of the comments of the concerned Principal Commissioner of Customs be shared with the applicant. Upon receipt of details, as agreed during the PH, if required the next date for PH would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. Further, from the application of M/s Inspiration Idea the following salient features of the goods being imported are discernible: they (a) they carry the brand name Bertram , (b) are already in retail packs, (c) have medicinal use, (d) are sold without the prescription of a medical practitioner, and (e) are primarily a blend of aromatic essential oils. 15. Since the goods may merit classification under chapter 30 of 33 of the Schedule I to the Custom Tariff Act, 1975 it will be useful to consider the relevant entries and guidance related thereto. 15.1 Chapter 30 covers Pharmaceutical products. Further, since the goods admittedly have medicinal use and they are in packing for retail sale, the appropriate contending classification would be 3004 which covers Medicaments (Excluding Goods of Heading 3002, 3005 OR 3006) Consisting of Mixed or Unmixed Products for Therapeutic or Prophylactic Uses, Put Up in Measured Doses (Including Those in The Form of Transdermal Administration Systems) or in Forms or Packings for Retail Sale. 15.2 Further, Ayurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems medicaments, put up for retail sale are cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submit application along with the data to the CDSCO (HQ) in accordance with the rules and if it is an Ayurvedic medicine, you may approach to Ministry of AYUSH/respective State Licensing Authority for further guidance/permission. 16.2 Ministry of AYUSH vide letter F. No. T.13020/02/2019-DCC (AYUSH) dated 07.10.2020 has stated that the ingredients of the product in reference are described in the authoritative bodies of Ayurveda as listed in the Schedule -I of the Drugs and Cosmetics Act, 1940 but the products are manufactured in Thailand and legally not fall under the category of Ayurvedic, Siddha and Unani drugs as defined in section 3(a) 3 (h) of the Drugs and Cosmetics Act, 1940 and the Rules thereunder. Also the provisions for the import of medicinal products in Drugs and Cosmetics Act, 1940 and Rules are not under the enforcement purview of this Ministry. 16.3 It is seen that in the letter by M/s Hello 10 Brands Pvt. Ltd. addressed to Ministry of AYUSH, the goods in question have been described as Herbal Medicinal products in Retail consumer packs.. . The goods are described in the advance ruling application under examination as Preparation of Essential Oils manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oilet. 17.1 Hon ble Supreme Court in the case of Commissioner of Central Excise, Mumbai-IV Versus Ciens Laboratories, Mumbai [2013 (295) E.L.T. 3 (S.C.)] has laid down the test for classification of medicaments as follows: (i) When product contains pharmaceutical ingredients having therapeutic or prophylactic or curative properties, proportion of such ingredients was not invariably decisive What is of importance is the curative attributes of such ingredients that render the product medicament and not a cosmetic (ii) Though product is sold without prescription of medical practitioner, it does not lead to immediate conclusion that all products that are sold over/across the counter are cosmetics (iii) Prior to adjudicating upon whether product is medicament or not, Courts have to see what people who actually use it understand it to be If product s primary function is care and not cure , it is not medicament Cosmetic products are used in enhancing or improving a person s appearance or beauty, whereas medicinal products are used to treat or cure some medical condition Product used mainly in curing or treating ailments or diseases and contains cura ..... 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