Medicament classification prevails where a lice-treatment product shows therapeutic use despite insecticidal properties.

A product used on the hair and scalp, containing malathion with neem, karanj oil and herbal extracts, was classifiable as a medicament under Heading 3003.10 rather than as an insecticide under Heading 3808.10. Its label stated that it destroyed lice and relieved itching, indicating therapeutic use in treating pediculosis. The fact that it may also fall within the Insecticides Act did not prevent medicament classification. A drugs control certification and physician prescription were not essential conditions for treatment as a drug. The Revenue's classification as an insecticide was rejected and the medicament classification was sustained.

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Issues: Whether the product was classifiable as an insecticide under Heading 3808.10 or as a patent or proprietary medicine under Heading 3003.10.

Analysis: The product contained malathion only to a limited extent and also included neem, karanj oil and herbal extracts used on the hair and scalp. Its packing stated that it destroyed lice and relieved itching, showing a use in the treatment of pediculosis. The fact that it might also fall within the Insecticides Act did not exclude its treatment as a drug. A specific certification by the drugs control authority was not a necessary condition for classification as a medicament, and prescription by a physician was also not essential. On the material considered, the product answered the description of a medicament rather than a mere insecticide.

Conclusion: The product was correctly classifiable under Heading 3003.10 as a medicament, not under Heading 3808.10 as an insecticide.

Final Conclusion: The appeal failed and the classification adopted by the Revenue was sustained.

Ratio Decidendi: A product intended for treatment or prevention of a human ailment, even if it also has insecticidal properties, is classifiable as a medicament where its composition and presentation show therapeutic use.

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