https://www.taxtmi.com/caselaws?id=116940 Classification of Selsun Blue depended on its true nature, use and pharmacopoeial strength. Because the product contained selenium sulfide at 1% concentration, within the therapeutic range recognised by the US Pharmacopoeia, and was used for treatment of dandruff and tinea versicolor, it was treated as a medicament rather than a hair preparation. Sale over the counter did not change its essential medicinal character, and absence of prescription was not determinative where therapeutic use was established. The product was therefore classified under Tariff Heading 3003.10 and not under Tariff Heading 3305.99. en-us Fri, 13 Jan 2006 00:00:00 +0530 Tue, 19 Jun 2012 10:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116940 Classification of Selsun Blue depended on its true nature, use and pharmacopoeial strength. Because the product contained selenium sulfide at 1% concentration, within the therapeutic range recognised by the US Pharmacopoeia, and was used for treatment of dandruff and tinea versicolor, it was treated as a medicament rather than a hair preparation. Sale over the counter did not change its essential medicinal character, and absence of prescription was not determinative where therapeutic use was established. The product was therefore classified under Tariff Heading 3003.10 and not under Tariff Heading 3305.99. Case-Laws Central Excise Fri, 13 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116940