https://www.taxtmi.com/caselaws?id=92374 A preparation used to kill head lice was treated as a medicament because lice infestation was regarded as pediculosis, a disease, and Note 2(i) to Chapter 30 supported classification under sub-heading 3003.10. Its content of malathion and registration under the Insecticides Act did not control excise classification, since tariff treatment depends on the Central Excise Tariff scheme. Note 1(c) to Chapter 38 excluded medicaments from that chapter, and the earlier Pharmasia ruling was followed. The product was therefore classifiable as a medicament, not as an insecticide. en-us Tue, 20 Jul 1999 00:00:00 +0530 Tue, 01 Nov 2011 12:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92374 A preparation used to kill head lice was treated as a medicament because lice infestation was regarded as pediculosis, a disease, and Note 2(i) to Chapter 30 supported classification under sub-heading 3003.10. Its content of malathion and registration under the Insecticides Act did not control excise classification, since tariff treatment depends on the Central Excise Tariff scheme. Note 1(c) to Chapter 38 excluded medicaments from that chapter, and the earlier Pharmasia ruling was followed. The product was therefore classifiable as a medicament, not as an insecticide. Case-Laws Central Excise Tue, 20 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92374