https://www.taxtmi.com/caselaws?id=95917 Tariff classification of the product "Eukroma" turned on whether it was a medicament under heading 3003.10 or a cosmetic under heading 33.04. The product's hydroquinone content, recognition of that ingredient in the United States Pharmacopoeia, and evidence that it was sold on prescription for specific skin conditions supported treatment as a medicament. The Tribunal also relied on an earlier decision involving the same active ingredient, noting that the pendency of an appeal against that decision did not remove its persuasive force. In classification disputes where the tariff description requires consideration of the product's nature and use, therapeutic use remains material. The product was therefore classifiable as a medicament, not a cosmetic. en-us Fri, 02 Feb 2001 00:00:00 +0530 Thu, 15 Dec 2011 18:47:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95917 Tariff classification of the product "Eukroma" turned on whether it was a medicament under heading 3003.10 or a cosmetic under heading 33.04. The product's hydroquinone content, recognition of that ingredient in the United States Pharmacopoeia, and evidence that it was sold on prescription for specific skin conditions supported treatment as a medicament. The Tribunal also relied on an earlier decision involving the same active ingredient, noting that the pendency of an appeal against that decision did not remove its persuasive force. In classification disputes where the tariff description requires consideration of the product's nature and use, therapeutic use remains material. The product was therefore classifiable as a medicament, not a cosmetic. Case-Laws Central Excise Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95917