Supreme Court · 2013 INSC 537 · Decided 14 August 2013
Commissioner of Central Excise, Mumbai Iv v. M/S. Ciens Laboratories, Mumbai
- Court
- Supreme Court of India
- Citation
- 2013 INSC 537 · [2013] 14 S.C.R. 38
- Case number
- CIVIL APPEAL No. 6988/2003
- Decided
- 14 August 2013
- Bench
- S. J. MUKHOPADHAYA, KURIAN JOSEPH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985 - Tariff Headings 30. 03 and 33.04(8) - Classification - Product, whether medicament or cosmetic product - Held: If the primary function of a product is 'care' it is a 'cosmetic product' and if primary function is 'cure' it is product comprises of two or more constituents, compounded together for D therapeutic or prophylactic use, it is to be termed as 'medicament' covered by Heading 30. 03 of the Act - The product in question is used not for the care of the skin, but for treating or curing the skin conditions - The
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