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of <h1>India's Supreme Court Classifies Johnson's Prickly Heat Powder as Medicinal Under Tariff Sub-Heading 30.03, Not 33.04.</h1> The Supreme Court of India ruled that Johnson's Prickly Heat Powder and Phipps Processed Talc should be classified under Sub-Heading 30.03 as medicinal preparations rather than under 33.04 of the Tariff Act. This decision was based on the interpretation of tariff classifications and prior treatment by the department, considering the products' use and recognition in commercial parlance as drugs. The court referenced principles from a previous case involving BPL Pharmaceuticals Ltd., emphasizing the consistent classification of these products as medicinal despite changes in the tariff act.
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