M/S.SUNNY INDS.PVT.LTD. vs COLLECTOR OF CENTRAL EXCISE, CALCUTTA

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