Classification under a charging entry depends on the goods' statutory description and actual use, not labels under other enactments.

Nycil prickly heat powder is classifiable under entry 41(e) of the Schedule to the 1972 Act because that entry covers cosmetics and other preparations, whether medicated or not, for skin care. On its admitted composition and use, the product is a medicated powder preparation for prickly heat and skin care, so it answers the statutory description of specified goods and is liable to entry tax. Its treatment as a drug or cosmetic under other enactments was held irrelevant to classification under this charging entry, because the controlling test is the wording of the relevant statutory entry and the goods' actual nature and use.

---

---

Issues: Whether Nycil prickly heat powder, being a medicated preparation for the care of skin, falls within entry 41(e) of the Schedule to the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 and is therefore exigible to entry tax.

Analysis: Section 6(1) of the 1972 Act levies entry tax on specified goods entering the Calcutta Metropolitan Area, and entry 41(e) covers all sorts of cosmetics and other preparations, whether medicated or not, for the care of skin. On the admitted composition and use of Nycil, the article is a medicated powder preparation for prickly heat and skin care. The question whether it is a drug or a cosmetic under other enactments was held to be irrelevant for the charging entry under the 1972 Act, because the decisive issue was only whether it answered the description of specified goods in entry 41(e).

Conclusion: Nycil falls within entry 41(e) of the Schedule to the 1972 Act and is liable to entry tax.

Ratio Decidendi: For classification under a charging entry, the decisive test is whether the goods answer the description of the relevant statutory entry on their admitted nature and use, and not whether they may be treated as a drug or cosmetic under some other enactment.

---