Supreme Court of India
Commissioner of Central Excise, Mumbai Iv v. M/s. Ciens Laboratories, Mumbai
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1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise Tariff Act, 1985 - Tariff Headings 30. 03 and 33.04(8) - Classification - Product, whether medicament or cosmetic product - Held: If the primary function of a product is 'care' it is a 'cosmetic product' and if primary function is 'cure' it is a 'medicament' - If a product comprises of two or more constituents, compounded together for therapeutic or prophylactic use, it is to be termed as 'medicament' covered by Heading 30.
Where later benches applied it
Of those, 1 relied on
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