M/S. ALPINE INDUSTRIES vs COLLECTOR OF CENTRAL EXCISE, NEW DELHI

The Supreme Court, in its judgment dated 14/01/2003, addressed appeals under Section 35L(b) of the Central Excises & Salt Act, 1944, concerning the classification of 'Lip Salve' for excise duty purposes. The Court upheld the Tribunal's majority opinion that 'Lip Salve' is classifiable under Heading 33.04 as a 'preparation for care of skin' rather than as a 'medicament' under Heading 30.03. The Court emphasized the product's intended use and composition, ultimately affirming the Tribunal's decision and rejecting the appellant's claims.