2003 (7) TMI 606

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....l assessments after considering the nature of the product, the HSN Notes, notes in CETA 1985 and observing and coming to following finding....... "in the literature published by the assessee for marketing the product, it is printed in bold letters 'FACE-TO-FACE', the ayurvedic way to clean, fresh, glowing skin". In the inside wrapper, under indications, it is printed "regular application of face-to-face will heal and cure pimples and acne, clear pimples, scars and bring back the natural smoothness and glossiness of your complexion". held, it is thus obvious by the advertising literature prepared by the assessee to market the product that emphasis is on restoring natural smoothness and glossiness of the complexion; and the pharmaceutic....

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.... or Chapter 33, is to be decided on the following principles which emerge from various 'Apex Courts' decisions on the subject. (i)         A medicine is that which is prescribed by a medical practitioner. (ii)       A medicine is that which is used for a limited period of time (unless it has to be used everyday to deal with a specific disease, e.g. diabetes). (iii)      Drug licence is not relevant. (The Supreme Court upheld the Tribunal's decision in 1985 (22) E.L.T. 844, in which the product was manufactured under Ayurvedic drug licence as mentioned in para 17(iii). Common perception is more relevant. (iv)    &nbs....