Excise duty decided by whether key use is for cure or care

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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”.

Tube_of_hand_creamAs 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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The update of court judgments is compiled by Bhasin & Co, Advocates, a corporate law firm based in New Delhi. The authors can be contacted at lbhasin@bhasinco.in or lbhasin@gmail.com. Readers should not act on the basis of this information without seeking professional legal advice.

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