https://www.taxtmi.com/caselaws?id=107417 Classification of PARAMINOL turned on whether its nature, literature and use placed it in Chapter 30 as a medicament or in Chapter 33 as a beauty or skin-care preparation. Chapter Note 1(d) to Chapter 30 excludes Chapter 33 preparations even if they have therapeutic or prophylactic properties, while Chapter Note 2 to Chapter 33 requires the literature, packing label and other indications to be considered. Although the product literature described PARAMINOL as a sun screen and sun tan preventive preparation, the Tribunal followed Nicholas Laboratories and treated the product's overall profile as medicinal. It was therefore classified under sub-heading 3003.19 in favour of the assessee. en-us Tue, 29 Jun 1993 00:00:00 +0530 Thu, 22 Mar 2012 12:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107417 Classification of PARAMINOL turned on whether its nature, literature and use placed it in Chapter 30 as a medicament or in Chapter 33 as a beauty or skin-care preparation. Chapter Note 1(d) to Chapter 30 excludes Chapter 33 preparations even if they have therapeutic or prophylactic properties, while Chapter Note 2 to Chapter 33 requires the literature, packing label and other indications to be considered. Although the product literature described PARAMINOL as a sun screen and sun tan preventive preparation, the Tribunal followed Nicholas Laboratories and treated the product's overall profile as medicinal. It was therefore classified under sub-heading 3003.19 in favour of the assessee. Case-Laws Central Excise Tue, 29 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107417