The Customs Excise Gold (Control) Appellate Tribunal held that Johnson’s Prickly Heat Powder and Phipps Processed Talc are to be classified as ‘cosmetics’ and not ‘patented or proprietary medicines’ for the purpose of excise duty as the products are manufactured for skincare. The Supreme Court reversed the view of the tribunal. The product is used for treatment and prevention of prickly heat. Other departments like the drugs controller and central sales tax authorities have classified the product as a medicinal preparation. The Supreme Court was of the view inter alia that on cases of commodity taxation, the Court should be guided by the manner of classification of goods, which are brought to tax rather than etymological meaning or expert opinion (Muller and Phipps India Ltd. Vs Collector of Central Excise, Mumbai).
In a recent decision relating to rape, the Supreme Court has held inter alia that a victim of rape is not an accomplice after a crime. She stands on a higher pedestal than an injured witness does, as her injury is not only physical but also mental. Her testimony can be acted upon without corroboration. In the instant case, a girl of tender age was raped and, at the time of the trial, except the prosecutrix herself, no other witness, including her parents, supported the prosecution version (Anant Kumar vs State of Haryana).
A petition for divorce was filed by the husband on grounds of desertion on April 24, 1998. His evidence indicates inter alia that after he reached Guwahati in June 1996, a quarrel took place between him and his wife after which the wife left. Dismissing the petition, the High Court of Gauhati held inter alia that there cannot be a decree for divorce of divorce on the grounds of desertion if no particular date is given on which the wife has left. The dissolution of a marriage on these grounds is possible only when the desertion is for a continuous period of two years or more (Nalinkhya Chakravarty vs Bandhani Chakravarty).
SOLON
