https://www.taxtmi.com/caselaws?id=73155 Tariff classification of skin preparations turned on their essential character, market identity and medical use rather than isolated ingredients or incidental cosmetic effects. Products described and marketed for eczema, urticaria, dermatitis, sunburn and similar skin ailments, and supplied through druggists and hospitals, were treated as patent or proprietary medicines, not cosmetics or toilet preparations. Calaminol, Calamyl, Aquaminol and Calacream therefore fell outside Tariff Item 14-F(i), while Histacalamine remained outside the relief granted and its adverse classification was left undisturbed. en-us Thu, 11 Jun 1987 00:00:00 +0530 Sat, 28 May 2011 14:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73155 Tariff classification of skin preparations turned on their essential character, market identity and medical use rather than isolated ingredients or incidental cosmetic effects. Products described and marketed for eczema, urticaria, dermatitis, sunburn and similar skin ailments, and supplied through druggists and hospitals, were treated as patent or proprietary medicines, not cosmetics or toilet preparations. Calaminol, Calamyl, Aquaminol and Calacream therefore fell outside Tariff Item 14-F(i), while Histacalamine remained outside the relief granted and its adverse classification was left undisturbed. Case-Laws Central Excise Thu, 11 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73155