Classification (HSN Code) for "Povidone Iodine Cleansing Solution USP and Wokadine Surgical Scrub" -Interpretation of Tariff ( 3303 or 3402.90)

As per the prevalent law and classification Apex court has held that, " the expression Povidone Iodine Cleansing Solution USP and Wokadine Surgical Scrub  " fall under Sub-Heading 3303 and not under 3402.90 of the Tariff Act.

Held that:- Combined factor that requires to be taken note of for the purpose of the classification of the goods are the composition, the product literature, the label, the character of the product and the user to which the product is put. However, the miniscule quantity of the prophylactic ingredient is not a relevant factor. In the instant case, it is not in dispute that this is used by the surgeons for the purpose of cleaning or degerming their hands and scrubbing the surface of the skin of the patient before that portion is operated upon. The purpose is to prevent the infection or disease. Therefore, the product in question can be safely classified as a "medicament" which would fall under chapter sub-heading 3003 which is a specific entry and not under chapter sub-heading 3402.90 which is a residuary entry.

COMMISSIONER OF CENTRAL EXCISE Versus M/s WOCKHARDT LIFE SCIENCES LTD - 2012 (3) TMI 40 - SUPREME COURT OF INDIA