COMMISSIONER OF CENTRAL EXCISE, MUMBAI IV versus M/S. CIENS LABORATORIES, MUMBAI

COMMISSIONER OF CENTRAL EXCISE, MUMBAI IV versus M/S. CIENS LABORATORIES, MUMBAI

'Moisturex' cream is used for the treatment and cure of skin conditions and contains pharmaceutical substances for prophylactic and therapeutic purposes. Its primary function is cure, not care; thus, it is to be classified as a medicament under Heading 30.03 of Central Excise Tariff Act, 1985.

Parties
Appellant: Commissioner of Central Excise, Mumbai IV; Respondent: M/s. Ciens Laboratories, Mumbai
Jurisdiction
India
Judgment Date
14 August 2013
Procedural Posture
Civil Appeal / Final Disposal
Outcome
appeals dismissed
Legal Topics
Classification Under Central Excise Tariff Act, Medicament Vs. Cosmetic Distinction
Taxation Commercial Law Classification Under Central Excise Tariff Act Medicament Vs. Cosmetic Distinction

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Parties

Commissioner of Central Excise, Mumbai IV

Appellant

M/s. Ciens Laboratories, Mumbai

Respondent

Procedural Posture

Civil Appeal / Final Disposal

Legal Issues

  1. 1 Whether 'Moisturex' cream should be classified as a 'medicament' under Heading 30.03 or as a 'cosmetic product' under Heading 33.04 of Central Excise Tariff Act, 1985

Ratio Decidendi

'Moisturex' cream is used for the treatment and cure of skin conditions and contains pharmaceutical substances for prophylactic and therapeutic purposes. Its primary function is cure, not care; thus, it is to be classified as a medicament under Heading 30.03 of Central Excise Tariff Act, 1985.

Court Disposition

appeals dismissed

Orders

  • The product 'Moisturex' is to be classified as a medicament liable under Heading 30.03 of Central Excise Tariff Act, 1985
  • No costs awarded