https://www.taxtmi.com/caselaws?id=409422 Alcohol-based hand sanitizers made from isopropyl rubbing alcohol, chlorhexidine gluconate and isopropyl alcohol solution are classified by their common market identity and principal use, not merely by the fact that they are manufactured under a drugs licence or contain regulated ingredients. Where the product is understood as a hand hygiene item used externally to disinfect hands and reduce germs, it does not acquire the character of a medicament unless it has substantive therapeutic or prophylactic use. Applying this test, the sanitizers were found to fall under Heading 3808.94 as disinfectants, and not under Heading 3004 as medicaments. en-us Wed, 30 Jun 2021 00:00:00 +0530 Wed, 26 Mar 2025 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409422 Alcohol-based hand sanitizers made from isopropyl rubbing alcohol, chlorhexidine gluconate and isopropyl alcohol solution are classified by their common market identity and principal use, not merely by the fact that they are manufactured under a drugs licence or contain regulated ingredients. Where the product is understood as a hand hygiene item used externally to disinfect hands and reduce germs, it does not acquire the character of a medicament unless it has substantive therapeutic or prophylactic use. Applying this test, the sanitizers were found to fall under Heading 3808.94 as disinfectants, and not under Heading 3004 as medicaments. Case-Laws GST Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409422