Case Law Details
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 ml and 5 ml. Dispute is about the classification of the aforesaid product for the purposes of payment of central excise duty. The respondent had filed the declaration classifying the said product under CSH 3003.10 of the Central Excise Tariff Act, 1985 on the ground that it is basically a medicine. However, as per the appellant/Revenue, the appropriate classification of this product is under CSH 3305.99 as it perceives the product as ‘preparation for use on on hair’.
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