M/S.MULLER & PHIPPS (I) LTD vs COLLECTOR OF CENTRAL EXCISE BOMBAY

The Supreme Court ruled that Johnson’s Prickly Heat Powder and Phipps Processed Talc are classified as 'cosmetics' rather than 'medicaments' for excise duty purposes under the Central Excise Act, 1944. The Court upheld the Tribunal's decision, stating that the presence of certain pharmaceutical constituents does not elevate the products to the status of medicaments, as their curative value is subsidiary. The classification under erstwhile tariff item 14F and Heading 33.04 was affirmed, confirming the legality of the order issued under Section 37B of the Central Excise Act.