Tariff classification turns on essential character and intended use: medicated soap fell under the specific heading, not the residuary entry.

Tetmosol soap was held classifiable as a medicated soap under CET Heading 3401.11 because its essential character was medicinal and it was primarily used for treatment and prevention of scabies. Its incidental use as toilet soap did not alter the classification, and the residuary Heading 3401.19 could not be applied where a specific heading squarely covered the product. The Tribunal's view was set aside, reaffirming that tariff classification depends on the product's essential character and intended use, and that a specific entry prevails over a residuary entry.

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Issues: Whether Tetmosol soap was classifiable under CET Heading 3401.11 as a medicated soap or under CET Heading 3401.19 as a residuary entry.

Analysis: The soap was found to be a medicated soap containing monosulfiran B.P. 5% w/w and was primarily used for the treatment and prevention of scabies. The fact that it could also be used for toilet purposes did not change its essential character or intended use. The residuary heading was therefore not appropriate when a more specific heading covered the product.

Conclusion: The product was classifiable under CET Heading 3401.11 and not under CET Heading 3401.19. The view taken by the Tribunal was set aside.

Ratio Decidendi: A product must be classified according to its essential character and intended use, and a specific tariff heading prevails over a residuary entry when it squarely covers the goods.

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