M/S.SUNNY INDS.PVT.LTD. vs COLLECTOR OF CENTRAL EXCISE, CALCUTTA — C.A. No. 4589/1995

Case under Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010035701995

Filing Date

22-Apr-1995

Registration No

C.A. No. 4589/1995

Diary Number

3570/1995

Order Date

25-Mar-2003

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 31-May-2026

Acts & Sections

Section XIV-A

Petitioner(s)

  1. 1.M/S.SUNNY INDS.PVT.LTD.

Respondent(s)

  1. 1.COLLECTOR OF CENTRAL EXCISE, CALCUTTA

    Adv. B. KRISHNA PRASAD

Case History

  1. Case disposedDisposed

  2. 25-Mar-2003

    Judgment - of Main CaseView PDF

  3. 25-Mar-2003

    ROP - of Main CaseView PDF

  4. 15-Jan-2003

    ROP - of Main CaseView PDF

  5. 17-Dec-2002

    ROP - of Main CaseView PDF

  6. 22-Apr-1995

    Case filed

    Registration No. C.A. No. 4589/1995

View Full Judgment
casestatus.in Summary

Summary of M/S. Sunny Industries Pvt. Ltd. v. Collector of Central Excise, Calcutta (2003) The Supreme Court upheld the classification of Sunny Industries' Ad-vitamin Massage Oil Forte as a cosmetic/toilet preparation under Tariff Item 33.04 rather than a patent/proprietary medicine under Tariff Item 30.03. The Court held that products used for skin care and massage, even if containing vitamins or having marginal medicinal properties, fall under cosmetics classification since the product is for "care of skin" not "cure of skin." Appeals dismissed with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.

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