Interpretation of the terms 'Drugs' and 'Cosmetics' under Central Excise Act

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..... nd 'Cosmetics' under Central Excise Act. Reference: (Board's Circular No. 333/ 49/97-CX. dated 10th September, '97) I am directed to refer to the Board's Circular No. 333/49/97-CX dated 10.9.1997 wherein guidelines regarding classification of products under the Central Excise Tariff Act, 1985, which are claimed by the manufacturers as Ayurvedic medicines, were issued. 2. A doubt arose o .....

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..... products are differently classified. The court head that in interpreting a term under the Excise Act, resort should not be had to its scientific or technical meaning given under the Drugs and Cosmetics Act, 1940. Whether a product can be considered as drugs and cosmetics will have to be determined with reference to the objects of the Act under which the issue is to be decided".5. Board has acc .....

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