https://www.taxtmi.com/caselaws?id=262333 Products whose dominant and essential character is medicinal are to be classified as medicaments under Chapter 30, even if marketed in shampoo form. The product literature, dosage instructions, prescription-based sale, warnings, and treatment-oriented indications for dandruff and fungal conditions showed therapeutic use, while the ketoconazole content at medicinal level and limited period of use reinforced its medicinal character. The Harmonised System of Nomenclature was treated as a safe guide in tariff classification, and a product does not become a cosmetic or toilet preparation merely because it also cleanses hair. The anti-dandruff precedent was applied on the same factual footing, so classification under Chapter 30 was upheld. en-us Thu, 14 May 2015 00:00:00 +0530 Sat, 05 Jan 2019 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262333 Products whose dominant and essential character is medicinal are to be classified as medicaments under Chapter 30, even if marketed in shampoo form. The product literature, dosage instructions, prescription-based sale, warnings, and treatment-oriented indications for dandruff and fungal conditions showed therapeutic use, while the ketoconazole content at medicinal level and limited period of use reinforced its medicinal character. The Harmonised System of Nomenclature was treated as a safe guide in tariff classification, and a product does not become a cosmetic or toilet preparation merely because it also cleanses hair. The anti-dandruff precedent was applied on the same factual footing, so classification under Chapter 30 was upheld. Case-Laws Central Excise Thu, 14 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262333