https://www.taxtmi.com/caselaws?id=44212 An exemption under Notification No. 393/86-C.E. applied to barrier creams falling under sub-heading 3304.00 only when manufactured under and in accordance with a licence issued under the Drugs and Cosmetics Act, 1940. The product was treated as a barrier cream because it was classified under Heading 3304, described by the appellant in its own materials and licence application as a barrier cream, and licensed as "Oil of Olay (Barrier Cream)". The Court found that the label and product description matched the accepted description of a barrier cream, and that the addition of beauty-cream characteristics did not take it outside the exemption. en-us Thu, 09 Mar 1995 00:00:00 +0530 Fri, 11 Jul 2014 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44212 An exemption under Notification No. 393/86-C.E. applied to barrier creams falling under sub-heading 3304.00 only when manufactured under and in accordance with a licence issued under the Drugs and Cosmetics Act, 1940. The product was treated as a barrier cream because it was classified under Heading 3304, described by the appellant in its own materials and licence application as a barrier cream, and licensed as "Oil of Olay (Barrier Cream)". The Court found that the label and product description matched the accepted description of a barrier cream, and that the addition of beauty-cream characteristics did not take it outside the exemption. Case-Laws Central Excise Thu, 09 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44212