https://www.taxtmi.com/caselaws?id=113589 The product was classifiable as a medicament under Chapter Heading 30.03 because it was materially identical in ingredients and claimed function to prickly heat powder previously treated by the Supreme Court as a medicinal preparation. Its composition, including salicylic acid, boric acid and zinc oxide, supported its medicinal character in common parlance and for tariff purposes. Classification as a cosmetic and toilet preparation under Chapter Heading 33.04 was therefore rejected, the contrary order was set aside, and consequential relief followed. en-us Mon, 28 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 18:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113589 The product was classifiable as a medicament under Chapter Heading 30.03 because it was materially identical in ingredients and claimed function to prickly heat powder previously treated by the Supreme Court as a medicinal preparation. Its composition, including salicylic acid, boric acid and zinc oxide, supported its medicinal character in common parlance and for tariff purposes. Classification as a cosmetic and toilet preparation under Chapter Heading 33.04 was therefore rejected, the contrary order was set aside, and consequential relief followed. Case-Laws Central Excise Mon, 28 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113589