Cosmedics vs Commissioner Of Central Excise

The Supreme Court addressed the classification of 'Acquadermis' under the Central Excise Tariff, specifically whether it falls under Entry 3401.10 (Soap in any form) or Entry 3307.90 (Other preparations). The Court found that the lower authorities failed to properly consider all relevant evidence, including reports from both the Deputy Chief Chemist and the Government Analyst. Consequently, the Court set aside the Tribunal's order and remitted the matter to the Collector of Central Excise for fresh consideration, partly allowing the appeal.