https://www.taxtmi.com/caselaws?id=87751 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. en-us Tue, 21 Jan 1997 00:00:00 +0530 Sat, 10 Sep 2011 11:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87751 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. Case-Laws Central Excise Tue, 21 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87751