https://www.taxtmi.com/caselaws?id=54618 Heel Guard was treated as a medicated barrier cream because salicylic acid gave it medicinal significance and the product was marketed for treatment of cracked heels. The moisturizing and protective effects were held to be ancillary to its curative use, so the primary function and intended use pointed to a medicament rather than a skin-care preparation. Applying the distinction between cosmetics and medicaments, and noting support from the drug licence issued by the State Drug Controller, the product was classified as a Patent and Proprietary Medicament under Heading 3003.10 and not under Heading 3304.00. The duty demand based on the contrary classification was therefore unsustainable. en-us Tue, 20 Sep 2005 00:00:00 +0530 Thu, 21 Oct 2010 11:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54618 Heel Guard was treated as a medicated barrier cream because salicylic acid gave it medicinal significance and the product was marketed for treatment of cracked heels. The moisturizing and protective effects were held to be ancillary to its curative use, so the primary function and intended use pointed to a medicament rather than a skin-care preparation. Applying the distinction between cosmetics and medicaments, and noting support from the drug licence issued by the State Drug Controller, the product was classified as a Patent and Proprietary Medicament under Heading 3003.10 and not under Heading 3304.00. The duty demand based on the contrary classification was therefore unsustainable. Case-Laws Central Excise Tue, 20 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54618