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Issues: Whether enmoist cream, calderm cream and calderm lotion were classifiable under Chapter 30 as medicaments or under Chapter 33 as cosmetics or toilet preparations.
Analysis: Chapter Note 2 of Chapter 33 applies to products suitable for use as goods of that heading and packed with labels, even if they contain subsidiary pharmaceutical or prophylactic properties. Chapter Note 1(d) to Chapter 30 excludes preparations of Chapter 33 even if they have therapeutic or prophylactic properties. The decisive question is the intended use and the manner in which the products are held out in the market. In the absence of clear label details or contrary evidence from the Revenue, the certificates produced by the respondents from doctors, professors, distributors and wholesale dealers supported the claim that the products were treated and sold as medicaments. For enmoist cream, the presence of white soft paraffin and liquid paraffin found in Indian pharmacopeia supported classification as a medicament. For calderm cream, the ingredients corresponded to those of a previously accepted medicament and the Revenue produced no effective rebuttal. For calderm lotion, the Revenue failed to adduce evidence sufficient to dislodge the classification as a medicament.
Conclusion: The products were correctly classified under Chapter 30 as medicaments and not under Chapter 33.
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