https://www.taxtmi.com/caselaws?id=81334 Melalite Cream was treated as a patent and proprietary medicament because its composition, literature, drug licence and affidavits showed use in treating hyperpigmentation and prescription by doctors. The presence of a sunscreen ingredient did not alter its essential character, since an ancillary protective feature does not convert a therapeutic product into a cosmetic or toilet preparation. On that basis, the approved classification under Tariff Item 14E and later Heading 3003.19 was upheld, and the revenue's challenge failed. en-us Fri, 10 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81334 Melalite Cream was treated as a patent and proprietary medicament because its composition, literature, drug licence and affidavits showed use in treating hyperpigmentation and prescription by doctors. The presence of a sunscreen ingredient did not alter its essential character, since an ancillary protective feature does not convert a therapeutic product into a cosmetic or toilet preparation. On that basis, the approved classification under Tariff Item 14E and later Heading 3003.19 was upheld, and the revenue's challenge failed. Case-Laws Central Excise Fri, 10 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81334