Supreme Court · 1995 INSC 338 · Decided 4 May 1995
B.P.L. Pharmaceuticals LTD v. Collector of Central Excise, Vadodara
- Court
- Supreme Court of India
- Citation
- 1995 INSC 338 · [1995] 3 S.C.R. 1235
- Case number
- CIVIL APPEAL No. 2516/1994
- Decided
- 4 May 1995
- Bench
- P.B. SAWANT, K. VENKATASWAMI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excise Tariff Act, 1985-Tariff Schedule-Sub-headings Nos. 3305.90 and 3003.l'f-C/assification of Selenium Sulfide Lotion U.S.P.-Wliether medicine or cosmetic product-Selenium Sulfide the only active ingredient used but constituting only 2.5% of the entire solution-Used C for treatment of showed it was for medicinal usi-Classijied as medicine under the Central Excise Tariff Act, 1944-Held, it is classifiable as medicine. D The appellant was manufacturer of 'Selenium Sulfide Lotion U.S.P.' which contain 2.5% of Selemium Sulfide which was the only active in· gredient.
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