https://www.taxtmi.com/caselaws?id=211042 Povidone Iodine Cleansing Solution USP and Wokadine Surgical Scrub were held to be medicaments under Chapter 3003 of the Central Excise Tariff Act, 1985 rather than organic surface active or cleansing preparations under Chapter 3402.90. Their essential character was found to be medicinal because they contained Povidone Iodine as the active ingredient, were labelled for surgical scrub and preoperative degerming use, and were shown by pharmacopoeias and medical literature to function as topical antiseptics and disinfectants with prophylactic effect. The presence of detergents, preservatives, and a smaller medicinal component did not change classification, as the decisive factors were composition, label, common parlance, functional utility, and predominant therapeutic and prophylactic use. en-us Wed, 22 Feb 2012 00:00:00 +0530 Mon, 18 Aug 2025 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211042 Povidone Iodine Cleansing Solution USP and Wokadine Surgical Scrub were held to be medicaments under Chapter 3003 of the Central Excise Tariff Act, 1985 rather than organic surface active or cleansing preparations under Chapter 3402.90. Their essential character was found to be medicinal because they contained Povidone Iodine as the active ingredient, were labelled for surgical scrub and preoperative degerming use, and were shown by pharmacopoeias and medical literature to function as topical antiseptics and disinfectants with prophylactic effect. The presence of detergents, preservatives, and a smaller medicinal component did not change classification, as the decisive factors were composition, label, common parlance, functional utility, and predominant therapeutic and prophylactic use. Case-Laws Central Excise Wed, 22 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211042