B.P.L. PHARMACEUTICALS LTD versus COLLECTOR OF CENTRAL EXCISE, VADODARA

B.P.L. PHARMACEUTICALS LTD versus COLLECTOR OF CENTRAL EXCISE, VADODARA

Selenium Sulfide Lotion U.S.P. ('Selsun') falls under tariff item 3003.19 as a medicine and not as a cosmetic, based on its therapeutic use, composition, labelling, literature, prescribing practices, and prior classification, with no material change in product character after enactment of Central Excise Tariff Act, 1985.

Parties
Appellant: B.P.L. Pharmaceuticals Ltd.; Respondent: Collector of Central Excise, Vadodara
Jurisdiction
India
Judgment Date
04 May 1995
Procedural Posture
Civil Appeal / Appeal From CEGAT Orders 336 & 337/93 C Dated 29.10.93
Outcome
Appeals allowed; product classified as medicine under tariff item 3003.19.
Legal Topics
Classification Under Central Excise Tariff Act, Definition of Medicine Versus Cosmetic, Interpretation of Tariff Schedules
Taxation Excise Law Classification Under Central Excise Tariff Act Definition of Medicine Versus Cosmetic Interpretation of Tariff Schedules

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Parties

B.P.L. Pharmaceuticals Ltd.

Appellant

Collector of Central Excise, Vadodara

Respondent

Procedural Posture

Civil Appeal / Appeal From CEGAT Orders 336 & 337/93 C Dated 29.10.93

Legal Issues

  1. 1 Whether 'Selenium Sulfide Lotion U.S.P.' is classifiable as a medicine or a cosmetic under Central Excise Tariff Act, 1985
  2. 2 Whether note 2 to Chapter 33 of Central Excise Tariff Act, 1985 applies to the disputed product

Ratio Decidendi

Selenium Sulfide Lotion U.S.P. ('Selsun') falls under tariff item 3003.19 as a medicine and not as a cosmetic, based on its therapeutic use, composition, labelling, literature, prescribing practices, and prior classification, with no material change in product character after enactment of Central Excise Tariff Act, 1985.

Court Disposition

Appeals allowed; product classified as medicine under tariff item 3003.19.

Orders

  • Product 'Selsun' to be classified under tariff item 3003.19 as medicine.
  • No order as to costs.