https://www.taxtmi.com/caselaws?id=84047 Selenium Sulfide Lotion U.S.P. marketed as Selsun was treated as a medicament because its composition, label, literature, therapeutic use, and trade understanding showed it was intended for dandruff and related skin treatment. The active therapeutic ingredient was the main constituent, while the remaining ingredients served only as a base. Heading 33.05 and Chapter 33 Note 2 apply only to products that are in substance cosmetics or toilet preparations, which this product was not. Prior classification history, prescription-based sale, warnings, and medical directions on the label supported medicinal character, and the new tariff did not alter classification where the product's essential character remained unchanged. en-us Thu, 04 May 1995 00:00:00 +0530 Wed, 15 Oct 2025 21:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84047 Selenium Sulfide Lotion U.S.P. marketed as Selsun was treated as a medicament because its composition, label, literature, therapeutic use, and trade understanding showed it was intended for dandruff and related skin treatment. The active therapeutic ingredient was the main constituent, while the remaining ingredients served only as a base. Heading 33.05 and Chapter 33 Note 2 apply only to products that are in substance cosmetics or toilet preparations, which this product was not. Prior classification history, prescription-based sale, warnings, and medical directions on the label supported medicinal character, and the new tariff did not alter classification where the product's essential character remained unchanged. Case-Laws Central Excise Thu, 04 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84047