Central Excise – Classification – Povidone Iodine Cleansing Solution USP and Wokadine Surgical Scrub classifiable under Chapter sub-heading 3003 – SC

In Commissioner of Central Excise, Delhi v. Ishaan Research Lab (P) Ltd. (Supra), the issue before this Court was whether the products manufactured by the assessee would fall under Sub-Heading 3003.30 as medicament or under Chapter 33 as cosmetics. The assessee contended that each of the products was having ayurvedic medicinal herbs in it and even the labels on these products claim specifically the medicinal properties of the product. The assessee further urged that even if the user of product leads  to improvement in appearance of a person that by itself cannot bring it into the category of ...