Nizral Shampoo meant to cure disease of dandruff is a medicament not a cosmetic preparation for use on hair
Issue Assessee manufactured ‘Nizral Shampoo’ containing 2 per cent Ketoconazole and classified same as ‘medicament’ under Heading 3003.10 (duty 16 per cent) . Department argued that it was a mere normal shampoo and ‘preparation for use on hair’ and therefore, liable to duty at 24 per cent under Heading 3305.99 HELD : Product was classifiable… Read More »