Commissioner Of Central Excise,Mumbai ... vs M/S. Ciens Laboratories

The Supreme Court analyzed the classification of the product 'Moisturex' under the Central Excise Tariff Act, 1985, determining whether it qualifies as a medicament under Chapter 30, which would attract a lower duty rate of 15%, or as a cosmetic subject to a higher rate of 70%. The Court held that the product must be classified based on its intended use, emphasizing the definitions provided in the Act, particularly Note 2(i) and 2(ii) regarding medicaments and proprietary medicaments. The Tribunal's decision favoring the assessee was upheld, confirming that 'Moisturex' is a medicament for therapeutic use, thus benefiting from the lower duty rate.