Product could be treated as medicament if produced under Drug Licence- SC

Brief of the case Supreme Court held In the case of CCE v. Hindustan Unilever that Vaseline intensive Care Heel Guard is a medicament as it is produced under the Drug Licence and also before classifying any particular product the dominant function have to be considered. Facts of the Case In the present case the issue before the Hon’ble Supreme Court of India is regarding classification of Vaseline Intensive Care Heel Guard that whether it is a skin care preparation or it is a medicament having curing properties. The Revenue wants to cover it under Chapter 33 of Central excise Tariff Act, 198...