https://www.taxtmi.com/caselaws?id=109953 Classification of a skin cream under the Central Excise Tariff turns on its main use and how it is presented in the market; therapeutic or prophylactic properties alone do not place it in Chapter 30 if the principal use is skin care and any medicinal effect is only subsidiary. Product literature, prescription evidence, duration of use and common perception are relevant to that inquiry. A provisional assessment under Rule 9B remains provisional for all purposes, so its provisional character is not confined to classification issues. The document notes that the classification question was remitted for fresh determination, along with consequential duty liability. en-us Fri, 04 Jul 2003 00:00:00 +0530 Fri, 13 Apr 2012 11:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109953 Classification of a skin cream under the Central Excise Tariff turns on its main use and how it is presented in the market; therapeutic or prophylactic properties alone do not place it in Chapter 30 if the principal use is skin care and any medicinal effect is only subsidiary. Product literature, prescription evidence, duration of use and common perception are relevant to that inquiry. A provisional assessment under Rule 9B remains provisional for all purposes, so its provisional character is not confined to classification issues. The document notes that the classification question was remitted for fresh determination, along with consequential duty liability. Case-Laws Central Excise Fri, 04 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109953