https://www.taxtmi.com/caselaws?id=101471 Antimicrobial handwash and body-wash products containing chlorhexidine, triclosan and povidone-iodine were treated as antiseptic or disinfectant preparations, not skin care preparations under Heading 33.04. Their essential character was determined by the active ingredients and intended antimicrobial use, while emollients and moisturisers were only ancillary and did not change the principal function. Packaging, labelling and directions for use did not point to cosmetic use, and the conditions in Notes 2 and 5 to Chapter 33 were not satisfied. The classification under Heading 33.04 was therefore rejected. en-us Thu, 21 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 18:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101471 Antimicrobial handwash and body-wash products containing chlorhexidine, triclosan and povidone-iodine were treated as antiseptic or disinfectant preparations, not skin care preparations under Heading 33.04. Their essential character was determined by the active ingredients and intended antimicrobial use, while emollients and moisturisers were only ancillary and did not change the principal function. Packaging, labelling and directions for use did not point to cosmetic use, and the conditions in Notes 2 and 5 to Chapter 33 were not satisfied. The classification under Heading 33.04 was therefore rejected. Case-Laws Central Excise Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101471