Predominant use test governs classification: a product with primary curative or prophylactic effect is a medicament, not skin care.

For tariff classification, the controlling test is the product's predominant function in common parlance and commercial understanding, assessed from its composition, literature, label, character, user perception and functional utility. A product intended mainly to treat or prevent a skin ailment, with primary curative or prophylactic effect, is not a mere skin care preparation under Chapter 33, even if it contains pharmaceutical ingredients. The Supreme Court held that the proportion of medicinal ingredients is not ative by itself, and that the Department must prove the article is only a skin care product. On that basis, Vaseline Intensive Care Heel Guard was classified as a medicament under Chapter 3003.10.

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Issues: Whether Vaseline Intensive Care Heel Guard was classifiable as a skin care preparation under Chapter Heading 3304.00 of the First Schedule to the Central Excise Tariff Act, 1985, or as a medicament under Chapter Heading 3003.10.

Analysis: The determining factors for classification were the product's composition, literature, label, character, user perception in common parlance, and its functional utility. Chapter 33 covers preparations for the care of the skin but specifically excludes medicaments, while Chapter 30 covers medicaments, including products having therapeutic or prophylactic value. The proportion of pharmaceutical ingredients is not by itself decisive; what matters is whether the product is primarily for care or for cure. Where a product is substantially intended to treat or prevent a skin ailment and the curative or prophylactic effect is primary, it is not a mere skin care preparation. The Department failed to discharge the burden of showing that the product was only a skin care article and that any curative value was merely subsidiary.

Conclusion: The product was correctly classified as a medicament under Chapter Heading 3003.10 and not under Chapter Heading 3304.00.

Final Conclusion: The appeal failed and the classification adopted by the Tribunal was upheld.

Ratio Decidendi: For tariff classification between a skin care preparation and a medicament, the controlling test is the product's predominant or primary function in common parlance and commercial understanding, and a product with primary curative or prophylactic use remains a medicament even if it contains subsidiary pharmaceutical ingredients.

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