1993 (12) TMI 139

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....te of duty. According to the appellants `Lanolin Anhydrous' or purified Degras is nothing but a bulk drug which is specified in Indian Pharmacopoeia. They have claimed that it is classifiable under sub-heading 2942.00 read with Notification No. 234/86 as an organic compound. According to the report of the Chemical Examiner the product was found to have characteristics of "Lanolin Anhydrous (Purified Degras)". According to Hawley's `Condensed Chemical Dictionary' `Lanolin Anhydrous' is derived from wool grease which is a crude grease obtained by solvent treatment of wool and contains Cholesterol Esters which on purification and refinement give `Lanolin Anhydrous' -wool grease is also known as wool fat, wool oil, wool wax. On the grounds that....

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..... (iv) According to Note 1(c) read with Note 2 of Chapter 15 of the Tariff Act any product regarded as medicament or cosmetic would be outside the purview of Chapter 15 and therefore, classification of Lanolin Anhydrous I.P. under Chapter 15 was ruled out. (v) According to the reports of two recognised laboratories the specifications of the appellants' products compares favourably with the I.P. standards. 3. On behalf of the respondents Shri Somesh Arora the learned JDR stated that according to Hawley's Condensed Chemical Dictionary "Lanolin Anhydrous" is derived from wool grease by solvent treatment of wool containing Cholesterol Esters which on purification yield `lanolin anhydrous'. He added that wool fat grease i....

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....lin (Anhydrous) : Brownish-yellow - semi-solid containing more than 0.25% water, but can be mixed with about twice its weight of water without separation. Non-toxic. Derivation : Purification of degras, a crude grease obtained by solvent treatment of wool. Contains Cholesterol Esters of higher fatty acids. Hydrogenated, ethoxylated and acetylated derivatives are available. Grades : Technica; cosmetic; U.S.P. Containers : Drums; tubes. Uses : Ointments; leather finishing; soaps; face creams, facial tissues; hair set and sun-tan preparations."  In this regard we find that the following extract from the Note to Heading 15.01 of the Harmonised System (HSN) which has persuasive value for the purposes of classification of good....