{"id":6763,"date":"2015-09-02T16:09:00","date_gmt":"2015-09-02T16:09:00","guid":{"rendered":"http:\/\/localhost\/sccblog\/?p=6763"},"modified":"2015-11-23T17:52:24","modified_gmt":"2015-11-23T12:22:24","slug":"vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/","title":{"rendered":"Vaseline Heel Guard is a medicament for the purposes of Central Excise Tariff Act, 1985"},"content":{"rendered":"<p><b><span lang=\"EN-US\">Supreme Court: <\/span><\/b><span lang=\"EN-US\">While deciding that whether <\/span><span lang=\"EN-US\">Vaseline Intensive Care Heel Guard is to be treated as a skin care preparation or as a medicament having curative properties, the Division Bench of A.K.Sikri and R.F Nariman, JJ., held that the decision of the Tribunal (CESTAT) in holding Vaseline to be a medicament falling under Chapter Heading 3003.10 of First Schedule to the Central Excise Tariff Act, 1985, is justified and does not require any review.<\/span><\/p>\n<p><span lang=\"EN-US\">Vaseline being a product having the qualities of both skin care and to cure skin disease, therefore the dispute arose. <\/span><span lang=\"EN-US\">The Court referring to the principles laid down in <\/span><i><span lang=\"EN-US\">Commissioner of Central Excise, Mumbai <\/span><\/i><span lang=\"EN-US\">v. <\/span><i><span lang=\"EN-US\">Ciens Laboratories, <\/span><\/i><span lang=\"EN-US\"><a href=\"http:\/\/www.scconline.com\/LoginForNewsLink\/2013_14_SCC_133 \">(2013) 14 SCC 133<\/a>, observed that presence of small percentage of curative ingredients would not be a reason to conclude that pharmaceutical constituents are subsidiary in nature,<\/span> <span lang=\"EN-US\">and the function of the product is to be given more relevance. The Court agreeing with the observations of the Tribunal stated that, Vaseline has been marketed as a solution for cracked heels and the essential function of the product is treatment of heels and further protection from cracks in heels. The resultant smoothening of skin after the use of Vaseline is secondary in nature. The Court further observed that the Department adopted an erroneous approach in ignoring the basic features of the product and also did not discharge its burden of proof to provide evidences proving the product to be a skin care preparation. <i>Commissioner of Central Excise <\/i>v. <i>Hindustan Lever Ltd.\u00a0<\/i><\/span><b><a href=\"http:\/\/www.scconline.com\/LoginForNewsLink\/2015_SCC_OnLine_SC_753 \">2015 SCC OnLine SC 753<\/a>,\u00a0<\/b><span lang=\"EN-US\">\u00a0decided on 25-08-2015<\/span><\/p>\n<p><span lang=\"EN-US\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court: While deciding that whether Vaseline Intensive Care Heel Guard is to be treated as a skin care preparation or as <\/p>\n","protected":false},"author":3,"featured_media":154914,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9],"tags":[3719],"class_list":["post-6763","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-supremecourt","tag-Central_Excise_Tariff"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Vaseline Heel Guard is a medicament for the purposes of Central Excise Tariff Act, 1985 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vaseline Heel Guard is a medicament for the purposes of Central Excise Tariff Act, 1985\" \/>\n<meta property=\"og:description\" content=\"Supreme Court: While deciding that whether Vaseline Intensive Care Heel Guard is to be treated as a skin care preparation or as\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2015-09-02T16:09:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-11-23T12:22:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sucheta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sucheta\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/\",\"name\":\"Vaseline Heel Guard is a medicament for the purposes of Central Excise Tariff Act, 1985 | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg\",\"datePublished\":\"2015-09-02T16:09:00+00:00\",\"dateModified\":\"2015-11-23T12:22:24+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Vaseline Heel Guard is a medicament for the purposes of Central Excise Tariff Act, 1985\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa\",\"name\":\"Sucheta\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"caption\":\"Sucheta\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/legal_editor\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Vaseline Heel Guard is a medicament for the purposes of Central Excise Tariff Act, 1985 | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/","og_locale":"en_US","og_type":"article","og_title":"Vaseline Heel Guard is a medicament for the purposes of Central Excise Tariff Act, 1985","og_description":"Supreme Court: While deciding that whether Vaseline Intensive Care Heel Guard is to be treated as a skin care preparation or as","og_url":"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2015-09-02T16:09:00+00:00","article_modified_time":"2015-11-23T12:22:24+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg","type":"image\/jpeg"}],"author":"Sucheta","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Sucheta","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/","url":"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/","name":"Vaseline Heel Guard is a medicament for the purposes of Central Excise Tariff Act, 1985 | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg","datePublished":"2015-09-02T16:09:00+00:00","dateModified":"2015-11-23T12:22:24+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/vaseline-heel-guard-is-a-medicament-for-the-purposes-of-central-excise-tariff-act-1985\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Vaseline Heel Guard is a medicament for the purposes of Central Excise Tariff Act, 1985"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa","name":"Sucheta","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","caption":"Sucheta"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/legal_editor\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":362472,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/04\/old-lead-acid-batteries-from-ship-breaking-not-excisable-cestat\/","url_meta":{"origin":6763,"position":0},"title":"Old\/Used Lead Acid Batteries recovered from ship not exigible to central excise duty: CESTAT","author":"Bharti","date":"October 4, 2025","format":false,"excerpt":"The appellant was not registered with Gujarat Pollution Control Board for processing goods like Lead Acid Batteries and so they were clearing these goods to their buyers who had license from Pollution Control Board to process old\/used Lead Acid Batteries for extraction of lead scrap.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Used Lead Acid Batteries","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Used-Lead-Acid-Batteries.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Used-Lead-Acid-Batteries.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Used-Lead-Acid-Batteries.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Used-Lead-Acid-Batteries.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":282001,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/20\/supreme-court-dont-rely-on-crowd-sourced-resouces-like-wikipedia-caution-courts-adjudicating-authorities-legal-research-updates-knowledge-news\/","url_meta":{"origin":6763,"position":1},"title":"Don&#8217;t rely on crowd sourced resources like Wikipedia; Supreme Court cautions Courts &amp; Adjudicating Authorities","author":"Prachi Bhardwaj","date":"January 20, 2023","format":false,"excerpt":"The Supreme Court's observation came after the Commissioner of Customs (Appeal) had referred to Wikipedia for coming to the conclusion in a case under the Central Excise Tariff Act, 1985.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Wikipedia","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-140.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":329163,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/08\/22\/kopiko-classifiable-as-sugar-confectionery-not-containing-cocoa-under-central-excise-tariff-act-1985-cestat\/","url_meta":{"origin":6763,"position":2},"title":"Kopiko is classifiable as \u2018sugar confectionery not containing cocoa\u2019 under Central Excise Tariff Act, 1985; basis of product is sugar, glucose and not coffee: CESTAT","author":"Arushi","date":"August 22, 2024","format":false,"excerpt":"Kopiko contained flavour coffee to the extent of 1.57 %, whereas the majority ingredients were refined sugar 33.06%, liquid glucose 41.41%, other ingredients constitute to 11.81% and water at the rate of 12.5%.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":331155,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/19\/cheeselings-classifiable-as-namkeen\/","url_meta":{"origin":6763,"position":3},"title":"\u2018Cheeselings\u2019 manufactured by Parle Products Pvt Ltd is a peculiar indigenous preparation; classifiable as \u2018namkeen\u2019: CESTAT","author":"Arushi","date":"September 19, 2024","format":false,"excerpt":"\u2018Namkeen\u2019 has not been defined either contextually in the notification or as a separate nomenclature in the tariff under Schedule to Central Excise Tariff Act, 1985. Therefore, the Tribunal opined that the adjudicating authority had erred in concluding that the impugned goods were not \u2018namkeen\u2019.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":50901,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/08\/term-allowed-to-be-sold-in-india-under-proviso-to-s-31-of-central-excise-act-1944-applicable-only-to-sales-made-in-dta-of-the-production-by-100-eous\/","url_meta":{"origin":6763,"position":4},"title":"Term \u201callowed to be sold in India\u201d under Proviso to S. 3(1) of Central Excise Act, 1944 applicable only to sales made in DTA of the production by 100% EOUs","author":"Sucheta","date":"June 8, 2016","format":false,"excerpt":"Supreme Court: Hearing the appeal where the question was that whether the appellant was eligible to clear goods up to a certain specified limit after obtaining due permission from the Development Commissioner in terms of Export Import (EXIM), \u00a0the bench comprising of Dipak Misra and Shiva Kirti Singh, JJ held\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/DSC_5487.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/DSC_5487.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/DSC_5487.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/DSC_5487.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/DSC_5487.jpg?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/DSC_5487.jpg?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":293692,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/02\/heinz-india-verdict-the-subtleties-segregating-medicaments-and-cosmetics\/","url_meta":{"origin":6763,"position":5},"title":"Heinz India Verdict \u2013 The Subtleties Segregating Medicaments and Cosmetics","author":"Bhumika Indulia","date":"June 2, 2023","format":false,"excerpt":"by Shivam Mehta\u2020, Divya Bhardwaj\u2020\u2020 and Aishwarya Vardhan\u2020\u2020\u2020 Cite as: 2023 SCC OnLine Blog Exp 49","rel":"","context":"In &quot;Experts Corner&quot;","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"heinz india verdict","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/heinz-india-verdict.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/heinz-india-verdict.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/heinz-india-verdict.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/heinz-india-verdict.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/6763","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=6763"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/6763\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/154914"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=6763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=6763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=6763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}