M/S.COSMEDICS, CHENNAI vs COMMNR OF CENTRAL EXCISE, T.N. — C.A. No. 7658/1997

Case Summary: M/s Cosmedics v. Commissioner of Central Excise, T.N. C.A. No. 7658/1997 | Decided: November 12, 2003 M/s Cosmedics challenged the tax classification of their product "Acquadermis" under central excise law. The lower authorities classified it under Entry 3307.90 (cosmetics/toilet preparations), but the appellant claimed it was soap under Entry 3401.10. The Supreme Court found that the lower authorities failed to properly examine the product's nature, relied on incomplete evidence (considering only one chemist's report while ignoring another), and did not adequately determine the correct tariff entry. The Court partly allowed the appeal and remitted the matter to the Collector of Central Excise for fresh consideration on both the classification issue and the question of abatement. This case analysis is maintained by casestatus.in based on publicly available court records.