Dismissing an appeal in Commissioner of Central Excise, Mumbai IV v M/s Ciens Laboratories, Mumbai, & Anr, the Supreme Court recently held that “a product that is used mainly in curing or treating ailments or diseases and contains curative ingredients even in small quantities is to be branded as a medicament”.
As such, the court held that two tribunals – the Customs, Excise and Gold (Control) Appellate Tribunal, and the Customs, Excise and Service Tax Appellate Tribunal – had rightly held that a cream used for the cure of certain skin diseases, produced by Ciens Laboratories, is a medicament and was to be taxed accordingly.
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