https://www.taxtmi.com/caselaws?id=442503 Tariff classification turned on the product's dominant character and common-parlance understanding, with the care-versus-cure distinction applied to separate medicaments from skin-care preparations. Although the product contained herbal ingredients and may have subsidiary curative value, its label, marketing, and daily use showed that it was primarily promoted for soft, smooth, glowing and healthy skin. On that basis, its principal function was skin care rather than therapeutic or prophylactic treatment, so it was classifiable under Heading 3304 as a cosmetic preparation and not under Heading 3004 as a medicament. en-us Thu, 10 Aug 2023 00:00:00 +0530 Mon, 21 Apr 2025 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442503 Tariff classification turned on the product's dominant character and common-parlance understanding, with the care-versus-cure distinction applied to separate medicaments from skin-care preparations. Although the product contained herbal ingredients and may have subsidiary curative value, its label, marketing, and daily use showed that it was primarily promoted for soft, smooth, glowing and healthy skin. On that basis, its principal function was skin care rather than therapeutic or prophylactic treatment, so it was classifiable under Heading 3304 as a cosmetic preparation and not under Heading 3004 as a medicament. Case-Laws GST Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442503