COMMISSIONER OF CENTRAL EXCISE,MUMBAI IV vs M/S. CIENS LABORATORIES

The Supreme Court analyzed the classification of the product 'Moisturex' under the Central Excise Tariff Act, 1985, specifically under Chapter 30 concerning medicaments. The Court held that if 'Moisturex' is classified as a medicament, it attracts a lower duty of 15%, while if classified as a cosmetic for skin care, it attracts a higher duty of 70%. The Tribunal's decision favoring the assessee was upheld, confirming that the product is indeed a medicament as per the definitions provided in the Act.