Case Law Details
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, 1985. If any particular product is to be classified under the said chapter then the said product should be related to skin care. On the other hand, the assessee wants it to be classified under the Chapter 30 of the Act i.e. pharmaceutical products. After referring to Chapter 30 the assessee contended that the VHG patent or proprietary medicament is classifiable under Chapter 30 Heading 3003.10 and only 15% duty is paid.
Held by the Hon’ble Supreme Court Please become a Premium member. If you are already a Premium member, login here to access the full content.
