https://www.taxtmi.com/caselaws?id=263095 For tariff classification, the controlling test is the product's predominant function in common parlance and commercial understanding, assessed from its composition, literature, label, character, user perception and functional utility. A product intended mainly to treat or prevent a skin ailment, with primary curative or prophylactic effect, is not a mere skin care preparation under Chapter 33, even if it contains pharmaceutical ingredients. The Supreme Court held that the proportion of medicinal ingredients is not ative by itself, and that the Department must prove the article is only a skin care product. On that basis, Vaseline Intensive Care Heel Guard was classified as a medicament under Chapter 3003.10. 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 For tariff classification, the controlling test is the product's predominant function in common parlance and commercial understanding, assessed from its composition, literature, label, character, user perception and functional utility. A product intended mainly to treat or prevent a skin ailment, with primary curative or prophylactic effect, is not a mere skin care preparation under Chapter 33, even if it contains pharmaceutical ingredients. The Supreme Court held that the proportion of medicinal ingredients is not ative by itself, and that the Department must prove the article is only a skin care product. On that basis, Vaseline Intensive Care Heel Guard was classified as a medicament under Chapter 3003.10. Case-Laws Central Excise Tue, 25 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263095