As per the prevalent law and classification Apex court has held that, " the expression Johnsons Prickly Heat Powder and Phipps Processed Talc " fall under Sub-Heading 30.03 and not under 33.04 of the Tariff Act.

Applying the principles enunciated in BPL Pharmaceuticals Ltd., case and taking into consideration various circumstances as to the manner in which the goods had been treated on the earlier occasions by the department and the product having been utilised with reference to the commercial parlance and understanding, that it had been treated as a drug it would not cease to be one notwithstanding the fact that new tariff act has come into force. What is to be seen in such cases is when in the common parlance, for purpose of the Drug Act, for purpose of Sales Tax Act and in various findings recorded on earlier occasions by the department itself having been noticed, the conclusion is inevitable that the products in question must be treated as medicinal preparations.

MULLER & PHIPPS (INDIA) LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY-I - 2004 (5) TMI 68 - SUPREME COURT OF INDIA