1995 (5) TMI 98 - SUPREME COURT

Whether the product `Selenium Sulfide Lotion U.S.P.’ - “Selsun” is classifiable as `medicine’ under sub-heading 3003.19 as contended by the appellant or is classifiable as `cosmetic’ under sub-heading 3305.90 as claimed by the respondent?

Held that:- On a perusal of the entire material we are satisfied that the product in question, having regard to the preparation, label, literature, character, common and commercial parlance understanding and the earlier decisions of the Central Board of Excise and Customs, would fall under sub-heading 3003.19 and there is no justifiable reason for changing the classification. As we have reached the above conclusion with reference to the materials placed before us on facts, we do not think it necessary to go into other decisions cited at the Bar. In the result the appeals are allowed holding that the product `Selsun’ will fall under Tariff Item 3003.19. In favour of assessee.