TaxTMI 
TaxTMI 
1994 (11) TMI 231
X X X X Extracts X X X X
X X X X Extracts X X X X
....s or under sub-heading 3304.00 as held by the authorities below. 2. The facts leading to the said controversy lie in a very narrow compass that is to say the appellants M/s. Sunny Industries (P) Ltd. files their classification list No. 2/86, dated 3-3-1986 claiming classification of their said product, namely, Ad-vitamin Massage Oil Forte under sub-heading 3003.19 of CET, 1985 as patent or proprietary medicine which was modified during approval by the Assistant Collector to sub-heading 3304.00 as preparation of skin on the ground that use of medicinal ingredients in the subject goods does not take it away from the purview of the above Tariff Heading. 3. The said question of classification of the subject product, namely, Ad-v....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and proprietary medicine. However, after usual adjudication proceedings the Assistant Collector classified the subject product under Heading 3304.00 of CET, 1985 (earlier 14F), which was upheld on appeal by the appellants by the Collector (Appeals). 6. The ld. Counsel while admitting that the issue of classification stands already decided against the appellants by this Tribunal by its Final Order dated 26-10-1988 as reported in 1989 (39) E.L.T. 468 wherein it was held that Ad-vitamin Massage Oil Forte is classifiable after 17-3-1985 under Tariff Item 14F as consmetics and toilet preparations because as a massage oil it is for the care of skin and not under Tariff Item 14E as patent and proprietary medicine even if it contains some m....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tamin Massage Oil Forte is for growth and vigour of babies and is essential for all cases suffering from Vitamin A deficiency. It helps assimiliation of Vitamin A by surface observation and expecially recommended for rickets, xerosis and Keratmalacia. (6) that the product is sold as a drug and is recognised as such and referred to certain purchase orders; and (7) that what was medicine and not a cosmetic prior to the reconstitution of the present CET Act, 1985 cannot suddenly become a cosmetic or toilet preparation after its amendment. 8. Continuing further he cited the following cases :- (i) M/s. Pasteur Laboratories (P) Ltd. v. Collector of Central Excise, Calcutta as reported in 1987 (31) E.L.T. 192 (Tri.) = 1987 (1....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... State of Maharashtra, AIR 1963 SC 665 wherein it was inter alia held that the definition of "drugs" is comprehensive enough to take in not only medicines but also substances intended to be used for or in the treatment of diseases of human beings or animals. 9. He also referred to the uses of Vitamin A as shown at pages 1591 and 1592 of the Book "GOODMAN and GILLMAN's". The Pharmacological Basis of Therapeutics, Sixth Edition and also at pages 751 & 752 of the Book The Pharmacopeia of the United States of America, Seventeenth Revision and pages 431, 432 and 1845 of Harrison's Principles of Internal Medicine, Ninth Edition. 10. In reply Shri Somesh Arora, ld. JDR submitted that virtually all the arguments which have been adv....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cal substance which contribute to the ultimate chemical structure of the drug. As regards the contention of the ld. Counsel for the appellants that it was a medicine and not a cosmetic prior to re-structuring of the Tariff in 1985 cannot suddenly become a cosmetic or toilet preparations after its amendment, he contended that the classification of the goods as medicine under old tariff is not conclusive of the classification of the same goods under new tariff since heading covered under both tariffs are different and new tariff incorporates rules of interpretation which was not mentioned under the old tariff and cited the case of M/s. BPL Pharmaceuticals Pvt. Ltd. v. Collector of Central Excise, Baroda, 1994 (69) E.L.T. 798. The Ld. JDR also....