https://www.taxtmi.com/caselaws?id=236174 For tariff classification, a product's essential character depends on its primary use and its therapeutic or prophylactic properties, not merely on its sale over the counter or the limited proportion of medicinal ingredients. Applying that test, the SC found that Moisturex, containing ingredients such as urea, lactic acid and propylene glycol and indicated for dry skin conditions and fissure feet, was intended for cure and treatment rather than mere skin care. It was therefore classifiable as a medicament under Heading 30.03 and not as a cosmetic or skin-care preparation under Heading 33.04, and the excise challenge to that classification failed. en-us Wed, 14 Aug 2013 00:00:00 +0530 Wed, 26 Dec 2018 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236174 For tariff classification, a product's essential character depends on its primary use and its therapeutic or prophylactic properties, not merely on its sale over the counter or the limited proportion of medicinal ingredients. Applying that test, the SC found that Moisturex, containing ingredients such as urea, lactic acid and propylene glycol and indicated for dry skin conditions and fissure feet, was intended for cure and treatment rather than mere skin care. It was therefore classifiable as a medicament under Heading 30.03 and not as a cosmetic or skin-care preparation under Heading 33.04, and the excise challenge to that classification failed. Case-Laws Central Excise Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236174