Case Law Details
Case Name : Heinz India Limited Vs State of Kerela (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Heinz India Limited Vs State of Kerela (Supreme Court of India)
Supreme Court held that medicated talcum powder is not a medicinal preparation, drug or medicine, the same is classifiable in the category of cosmetics.
Facts- The issue which this court has to deal with had placed the courts in a prickly pickle, on several occasions- whether medicated talcum powder is medicine or drug, or a cosmetic, or in terms of the statutes in question, medicated talcum powder?
Conclusion- In the present case, the clear legislative intent, of inserting a carefully worded entry, which was a “hybrid” one, i...
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