Supreme Court of India
Commissioner of Central Excise, Mumbai Iv v. M/s. Ciens Laboratories, Mumbai
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1 Supreme Court bench has cited this judgment.
From the 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 a 'medicament' - If a product comprises of two or more constituents, compounded together for 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 presence of
Where later benches applied it
Of those, 1 relied on
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