Common parlance test for excise classification: medicated shampoo remains a shampoo despite medicinal ingredients.

Marylon Medicated Shampoo was held to fall under the tariff entry for shampoo within toilet preparations because its common parlance identity and actual use were as a shampoo. The product was marketed and instructed for shampoo use, and its cleansing and lathering properties confirmed that character. Although it contained medicinal or antiseptic ingredients and was manufactured under a drug licence, those features did not override the specific tariff classification. The contention that it was a patent or proprietary medicine was rejected, and the shampoo classification was upheld.

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Issues: Whether Marylon Medicated Shampoo was classifiable as a patent or proprietary medicine or as a shampoo falling within toilet preparations.

Analysis: The product was described by the assessee itself as a medicated shampoo, the carton and pamphlet instructed use as a shampoo, and the sample showed cleansing and lathering properties. Although the ingredients had medicinal or antiseptic properties and the product was manufactured under a drug licence, the decisive test for excise classification was its identity in common parlance and its actual use. The fact that it had some medicinal effect did not displace the specific tariff entry for shampoo or convert it into a medicine.

Conclusion: The product was correctly classified as a shampoo under the tariff entry for toilet preparations and not as a patent or proprietary medicine; the assessee's contention was rejected.

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