https://www.taxtmi.com/caselaws?id=107594 Povidone iodine cleansing solution USP and Wokadine Surgical Scrub were treated as medicaments because their iodine content gave them antiseptic and disinfectant properties, and the added surfactant and stabiliser did not change their primary therapeutic and prophylactic character. Their hospital and surgical use, together with presentation and packing, supported classification as pre-operative antiseptic products rather than ordinary cleansing preparations. Note 1(e) to Chapter 30 did not exclude them because their dominant function was not soap or a Chapter 34 preparation. The goods were therefore classified under Chapter 30 and not Heading 3402.90. en-us Wed, 18 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 16:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107594 Povidone iodine cleansing solution USP and Wokadine Surgical Scrub were treated as medicaments because their iodine content gave them antiseptic and disinfectant properties, and the added surfactant and stabiliser did not change their primary therapeutic and prophylactic character. Their hospital and surgical use, together with presentation and packing, supported classification as pre-operative antiseptic products rather than ordinary cleansing preparations. Note 1(e) to Chapter 30 did not exclude them because their dominant function was not soap or a Chapter 34 preparation. The goods were therefore classified under Chapter 30 and not Heading 3402.90. Case-Laws Central Excise Wed, 18 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107594