Supreme Court · 2003 INSC 576 · Decided 29 October 2003
The State of Goa and ANR. v. M/S. Colfax LABORATORIES.LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 576 · [2003] SUPP. 4 S.C.R. 1050
- Case number
- CIVIL APPEAL No. 414/2000
- Decided
- 29 October 2003
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(4)(d)
Headnote
Medicinal and toilet Preparations (Excise Duty/Act, 1955~ecti0n 2(g) and (k)-After shave; lotion-Manufa'ctitred under· a licen9e for manufacture of cosmetiC products--Classification_:_Whether it' is 'toil~t , . . . • I C preparation' or 'medicinal preparation '-Held:· Since the mitigation or preven'tion of a~y disease b;' disorder, it not being a durg and hence cannot come within pu"rview. of 'medicinal preparation '-Ditty liable to be'"/evied on it ~s a· 'toilet prepa~ation '.'....:. Drugs and Cosmetics Act,. 1940-.:....Sectio~ 3(aaa).l.DAgs and
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