M/S. SUNNY INDUSTRIES PVT. LTD. versus COLLECTOR OF CENTRAL EXCISE, CALCUTTA

M/S. SUNNY INDUSTRIES PVT. LTD. versus COLLECTOR OF CENTRAL EXCISE, CALCUTTA

Ad-vitamin Massage Oil Forte is classified as a cosmetic and toilet preparation under Tariff Item 33.04 since it is mainly oil containing vitamins A & D and used for massage intended for care of the skin, not for cure. It does not satisfy the requirements for classification as a medicament under Chapter 30.03.

Parties
Appellant: M/S. SUNNY INDUSTRIES PVT. LTD.; Respondent: Collector of Central Excise, Calcutta
Jurisdiction
India
Judgment Date
25 March 2003
Procedural Posture
Civil Appeal / Supreme Court Final Judgment
Outcome
Appeal dismissed
Legal Topics
Classification Under Central Excise Tariff Act, Difference Between Medicaments and Cosmetics, Commercial Parlance Theory
Taxation Excise Law Classification Under Central Excise Tariff Act Difference Between Medicaments and Cosmetics Commercial Parlance Theory

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Parties

M/S. SUNNY INDUSTRIES PVT. LTD.

Appellant

Collector of Central Excise, Calcutta

Respondent

Procedural Posture

Civil Appeal / Supreme Court Final Judgment

Legal Issues

  1. 1 Whether Ad-vitamin Massage Oil Forte is classifiable as a medicament under heading 30.03 or as a cosmetic/toilet preparation under heading 33.04 of the Central Excise Tariff Act, 1985

Ratio Decidendi

Ad-vitamin Massage Oil Forte is classified as a cosmetic and toilet preparation under Tariff Item 33.04 since it is mainly oil containing vitamins A & D and used for massage intended for care of the skin, not for cure. It does not satisfy the requirements for classification as a medicament under Chapter 30.03.

Court Disposition

Appeal dismissed

Orders

  • Appeals dismissed
  • No order as to costs