https://www.taxtmi.com/caselaws?id=326728 Tetmosol soap was held classifiable as a medicated soap under CET Heading 3401.11 because its essential character was medicinal and it was primarily used for treatment and prevention of scabies. Its incidental use as toilet soap did not alter the classification, and the residuary Heading 3401.19 could not be applied where a specific heading squarely covered the product. The Tribunal's view was set aside, reaffirming that tariff classification depends on the product's essential character and intended use, and that a specific entry prevails over a residuary entry. en-us Thu, 25 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326728 Tetmosol soap was held classifiable as a medicated soap under CET Heading 3401.11 because its essential character was medicinal and it was primarily used for treatment and prevention of scabies. Its incidental use as toilet soap did not alter the classification, and the residuary Heading 3401.19 could not be applied where a specific heading squarely covered the product. The Tribunal's view was set aside, reaffirming that tariff classification depends on the product's essential character and intended use, and that a specific entry prevails over a residuary entry. Case-Laws Central Excise Thu, 25 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326728