https://www.taxtmi.com/caselaws?id=263095 Tariff classification between skin care preparations and medicaments depends on the product's composition, labelling, literature, functional utility, and common-parlance and commercial understanding. The decisive test is its predominant purpose: products primarily intended to cure or prevent a skin ailment are medicaments, while products principally intended for routine skin care fall within the skin care heading. The proportion of pharmaceutical ingredients alone does not determine classification. Vaseline Intensive Care Heel Guard was treated as a medicament because its curative or prophylactic function was primary, and the Department did not establish that it was merely a skin care article with incidental therapeutic value. en-us Tue, 25 Aug 2015 00:00:00 +0530 Sat, 11 Aug 2018 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263095 Tariff classification between skin care preparations and medicaments depends on the product's composition, labelling, literature, functional utility, and common-parlance and commercial understanding. The decisive test is its predominant purpose: products primarily intended to cure or prevent a skin ailment are medicaments, while products principally intended for routine skin care fall within the skin care heading. The proportion of pharmaceutical ingredients alone does not determine classification. Vaseline Intensive Care Heel Guard was treated as a medicament because its curative or prophylactic function was primary, and the Department did not establish that it was merely a skin care article with incidental therapeutic value. Case-Laws Central Excise Tue, 25 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263095