https://www.taxtmi.com/caselaws?id=46479 The dominant issue was whether "lip salve" was classifiable as a medicament under Heading 30.03 or as a skin-care preparation under Heading 33.04 of the Central Excise Tariff Act, 1985. Applying the functional-use test and Chapter 33 Notes, the SC held the product was essentially protective/preventive for chapping and general lip care, with at most incidental curative effect, and was neither doctor-prescribed nor marketed through pharmaceutical channels. Preparations with merely subsidiary curative or prophylactic value fall within Headings 33.03-33.07, and this product squarely fit Heading 33.04 as a barrier/protective cream for skin other than medicaments. The appeal was dismissed. en-us Tue, 14 Jan 2003 00:00:00 +0530 Fri, 26 Dec 2025 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46479 The dominant issue was whether "lip salve" was classifiable as a medicament under Heading 30.03 or as a skin-care preparation under Heading 33.04 of the Central Excise Tariff Act, 1985. Applying the functional-use test and Chapter 33 Notes, the SC held the product was essentially protective/preventive for chapping and general lip care, with at most incidental curative effect, and was neither doctor-prescribed nor marketed through pharmaceutical channels. Preparations with merely subsidiary curative or prophylactic value fall within Headings 33.03-33.07, and this product squarely fit Heading 33.04 as a barrier/protective cream for skin other than medicaments. The appeal was dismissed. Case-Laws Central Excise Tue, 14 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46479