https://www.taxtmi.com/caselaws?id=90850 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. en-us Tue, 02 Feb 1999 00:00:00 +0530 Tue, 11 Oct 2011 18:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90850 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. Case-Laws Central Excise Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90850