Central Excise - Classification - Care or Cure - medicament or cosmetic - SC decides
‘CARE or cure', is the clue for the resolution of the lis arising in these cases. If the product by name ‘Moisturex' is held to be a medicament for cure, the decision goes in favour of the assessee and if the product is held to be one for care of the skin, the decision benefits the Central Excise. The Tribunal has held in favour of the assessee and, so, the aggrieved Central Excise Department is in appeals before the Supreme Court.
The Supreme Court held that when a product contains pharmaceutical ingredients that have therapeutic or prophylactic or curative properties, the proportion of such ingredients is not invariably decisive. What is of importance is the curative attributes of such ingredients that render the product a medicament and not a cosmetic.
We bring you this judgement today. Please see Breaking News