Tariff classification of Moisturex favoured medicament treatment, not cosmetic use, because its formulation and labeling showed therapeutic purpose.

Moisturex was analysed for tariff classification as either a medicament under sub-heading 3003.10 or a cosmetic under Heading 33.04. The product's formulation contained urea, lactic acid and other ingredients indicated for ichthyosis vulgaris, fissure foot and dry scaly skin, while the label, product literature and dosage directions supported therapeutic use on affected areas. Medical affidavits and pharmaceutical material were relied on to show that urea was present in therapeutic quantity and that the product was intended to treat skin disorders rather than to cleanse, beautify or promote attractiveness. On that basis, it was treated as a medicament and not as a cosmetic.

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Issues: Whether the product Moisturex was classifiable as a medicament under sub-heading 3003.10 of the Central Excise Tariff Act, 1985 or as a cosmetic preparation under Heading 33.04 of the Central Excise Tariff Act, 1985.

Analysis: The product was found to contain urea, lactic acid and other ingredients in a formulation indicated for ichthyosis vulgaris, fissure foot and dry scaly skin conditions. The label and product literature showed use for treating dry skin disorders, with directions for application to the affected area and dosage guidance for medical use. The evidence, including medical affidavits and pharmaceutical material, supported that urea was present in therapeutic quantity and that the formulation was intended for treatment of skin disorders rather than for cleansing, beautifying or promoting attractiveness. In these circumstances, the product satisfied the definition of medicament and did not fall within the scope of a cosmetic merely because the ingredients may also have cosmetic applications.

Conclusion: Moisturex was held classifiable as a medicament under sub-heading 3003.10 of the Central Excise Tariff Act, 1985 and not as a cosmetic under Heading 33.04.

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