Dominant/Essential characteristics prevails over general use in Tariff classification: SC

Brief of the case In the case of Commissioner Of Central Excise, Hyderabad Vs. M/S Sarvotham Care Limited, it was held that wherein the shampoo having medicinal properties and the dominant use of shampoo was medicinal. By considering the essential characteristics of the product and that as it was sold only on medical prescription as a medicine for treatment of disease, it cannot be classified any other general/ordinary shampoo. Brief Facts of the Case Respondent herein is the manufacture of ‘Ketoconazole Shampoo’ and ‘Nizral Shampoo’ which are sold in the bottles of 50...