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Issues: Whether alcohol-based hand sanitizers manufactured as Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate and Isopropyl Alcohol solution are classifiable as medicaments under Chapter Heading 3004 or as disinfectants under Chapter Heading 3808 for GST purposes.
Analysis: Chapter Heading 3004 applies to medicaments consisting of mixed or unmixed products for therapeutic or prophylactic use. A product is not a medicament merely because it is manufactured under a drugs licence or contains ingredients regulated under the Drugs and Cosmetics Act, 1940. The decisive test is the product's primary identity and use in common parlance, together with whether it is mainly meant to treat, prevent, or mitigate a disease or disorder. Alcohol-based hand sanitizers are understood in the market as hand hygiene products used to disinfect hands and reduce transmission of germs, not as medicines that act within the body to prevent the onset or progression of disease. The explanatory notes to Heading 3808 cover disinfectants, including sanitizers, and the phrase indicating use generally on inanimate objects does not exclude a disinfectant that is also suitable for external use on hands. The classification advocated under Heading 3004 was therefore rejected, and the goods were held to fall within Heading 3808.94.
Conclusion: The products are not medicaments under Heading 3004 and are classifiable as disinfectants under Heading 3808.94, in favour of Revenue.
Ratio Decidendi: For tariff classification, market identity and principal use govern; a hand sanitizer used externally to disinfect hands is not a medicament unless it has substantive therapeutic or prophylactic character.
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