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of <h1>Supreme Court: Excise Act Product Classification Independent of Drugs and Cosmetics Act Definitions.</h1> The circular addresses the interpretation of the terms 'Drugs' and 'Cosmetics' under the Central Excise Act. It references a previous circular providing guidelines for classifying products claimed as Ayurvedic medicines. A legal question arose regarding the distinction between drugs and cosmetics when a valid drug license is held. The Ministry of Law and Justice clarified that the Central Excise Tariff Act, 1985, and the Drugs and Cosmetics Act, 1940, have different objectives and operate in separate fields. The Supreme Court decision emphasized that product classification under the Excise Act should not rely on definitions from the Drugs and Cosmetics Act. The Board accepted this legal advice.
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