Medicaments classification for medicated dental pastes prevailed over cosmetic treatment when therapeutic use was supported by product evidence.

Products intended for relief from dental hypersensitivity were treated as medicaments where their composition, labels, literature and drug licence supported therapeutic use. Chapter 33 applied only if the goods were first shown to be cosmetic or toilet preparations put up for such use; mere reliance on a chemical examiner's report was insufficient. On that basis, Toss and Toss-K fell under Heading 3003.10 as medicaments and not under Heading 3306.10 as cosmetic or toilet preparations, so the duty demand and penalty were unsustainable.

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Issues: Whether the products Toss and Toss-K were classifiable as medicaments under Heading 3003.10 or as cosmetic/toilet preparations under Heading 3306.10.

Analysis: The products were examined in the light of the tariff headings, Chapter Note 1(d) of Chapter 30, Note 2 of Chapter 33, their composition, labels, literature, usage, and the drug licence issued by the competent authority. The materials indicated that the goods were medicated dental pastes intended for relief from dental hypersensitivity and for curing disease. The mere reliance on the chemical examiner's report was insufficient to establish that they were cosmetic or toilet preparations. The principle applied from the cited Supreme Court decision was that Chapter 33 applies only where the product is first shown to be a cosmetic or toilet preparation and is put up for such use.

Conclusion: The products were classifiable under Heading 3003.10 as medicaments, not under Heading 3306.10 as cosmetic or toilet preparations; the duty demand and penalty were unsustainable.

Ratio Decidendi: A product with therapeutic use, supported by its composition, literature, label, and drug licence, is classifiable as a medicament when it is not shown to be a cosmetic or toilet preparation for the purposes of Chapter 33.

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