https://www.taxtmi.com/caselaws?id=53009 Classification of Microshield-2 turned on its composition, label description and predominant character. Although the product was used as an antiseptic, the presence of emollient and moisturiser elements and its description as a skin cleanser showed that skin care was its main function, with antiseptic action only subsidiary. The drug licence did not alter the result because it related to a different composition, and the evidence did not establish that the goods were a medicinal topical antiseptic. Earlier treatment in the assessee's own matter was also followed, and the product was classified under Heading 3003.10 rather than Heading 3304. en-us Wed, 23 Jun 2004 00:00:00 +0530 Sat, 09 Oct 2010 10:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53009 Classification of Microshield-2 turned on its composition, label description and predominant character. Although the product was used as an antiseptic, the presence of emollient and moisturiser elements and its description as a skin cleanser showed that skin care was its main function, with antiseptic action only subsidiary. The drug licence did not alter the result because it related to a different composition, and the evidence did not establish that the goods were a medicinal topical antiseptic. Earlier treatment in the assessee's own matter was also followed, and the product was classified under Heading 3003.10 rather than Heading 3304. Case-Laws Central Excise Wed, 23 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53009