Medicament classification turns on therapeutic use and pharmacopoeial strength, not over-the-counter sale or prescription status.

Classification of Selsun Blue depended on its true nature, use and pharmacopoeial strength. Because the product contained selenium sulfide at 1% concentration, within the therapeutic range recognised by the US Pharmacopoeia, and was used for treatment of dandruff and tinea versicolor, it was treated as a medicament rather than a hair preparation. Sale over the counter did not change its essential medicinal character, and absence of prescription was not determinative where therapeutic use was established. The product was therefore classified under Tariff Heading 3003.10 and not under Tariff Heading 3305.99.

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Issues: Whether the product Selsun Blue, containing selenium sulfide in 1% concentration, was classifiable as a patent or proprietary medicament under Tariff Heading 3003.10 or as a preparation for use on the hair under Tariff Heading 3305.99.

Analysis: The product was found to contain selenium sulfide in a concentration covered by the US Pharmacopoeia, which recognises therapeutic use in the range of 1% to 2.5%. The deciding factor was the product's therapeutic character and its use for treatment of dandruff and tinea versicolor. The fact that the product was sold over the counter did not alter its essential character, since sale without prescription is not determinative where the medicinal use and pharmacopoeial strength are established. The Court followed the principle that classification depends on the true nature and use of the product, read with the relevant pharmacopoeial standards.

Conclusion: Selsun Blue was held to be a medicament classifiable under Tariff Heading 3003.10 and not under Tariff Heading 3305.99.

Final Conclusion: The classification adopted by the department was set aside, and the assessee was granted the benefit of classification as a medicament.

Ratio Decidendi: A product with established therapeutic use and pharmacopoeially prescribed strength is classifiable as a medicament notwithstanding over-the-counter sale or absence of prescription.

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