M/S Sunny Industries Private Ltd vs Collector Of Central Excise, Calcutta

The Supreme Court examined the classification of Ad-vitamin Massage Oil Forte under the Central Excise and Salt Act, 1944, specifically under Tariff Item No. 30.03 as patent or proprietary medicine versus Tariff Item No. 33.04 as cosmetic goods. The Court upheld the Tribunal's decision that the product is classified as a cosmetic, emphasizing that the classification must align with tariff descriptions rather than licensing under the Drug Control Act. The appeal was dismissed, affirming the lower authorities' classification of the product as a cosmetic under sub-heading 3304.00.