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2013 (8) TMI 467 - SC - Central ExciseClassification of goods under tariff heading no. 30.03 (medicament) - ‘Moisturex’ - ‘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 – Held that:- ‘Moisturex’ cream is prescribed by the dermatologist for treating the dry skin conditions and that the same is also available in chemist or pharmaceutical shops in the market. The cream is not primarily intended for protection of skin. The ingredients in the cream, the pharmaceutical substances do show that it is used for prophylactic and therapeutic purposes - Heading 33.04 dealing with beauty or make-up preparations and preparations for the care of the skin has specifically excluded medicaments - Having regard to the pharmaceutical constituents present in the cream ‘Moisturex’ and its use for the cure of certain skin diseases, have been classified as medicament liable to be classified under the Heading 30.03 (medicament) – Reliance is placed upon the judgment in the case of Alpine Industries vs. Collector of Central Excise, New Delhi [2003 (1) TMI 103 - SUPREME COURT OF INDIA] – Decided in favor of Assessee.
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