Commissioner Of Central Excise, Nagpur vs Vicco Laboratories

The Supreme Court addressed the classification of turmeric skin cream and vajradanti toothpaste under the Central Excise Tariff Act, determining whether they fall under Chapter 30 (pharmaceutical products) or Chapter 33 (cosmetics). The Court held that the classification should be based on the popular meaning of the products rather than strict scientific definitions, affirming the Tribunal's tests that products sold without prescription and available in general stores do not qualify as pharmaceutical products. Consequently, the Court ruled that the respondent's products should not be reclassified under Chapter 33 based solely on previous judgments without a change in product nature or use.