TaxTMI 
TaxTMI 
2004 (9) TMI 420
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....caments under chapter sub-heading 3003.10 of the Central Excise Tariff Act, 1985 as contended by the appellants or under chapter sub-heading 3306.90 as decided by the Commissioner (Appeals) in the order-in-appeal. 2. The appellants were classifying the above products under chapter sub-heading 3003.10 which was accepted by the department. However three show cause notices were issued in the year 1996 proposing to classify the goods as "Preparation for oral or dental hygiene" falling under chapter sub-heading 3306.00 and chargeable to Central Excise duty @ 20% advance as BED. The rate of duty under classification 3003.10 was only 15%. The adjudicating authority after making a thorough study of the issue and also the submissions made by t....
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....r painful condition in mouth. The perusal of the various affidavits filed by the appellants reveals that the products are prescribed by the Dental Surgeon for oral or dental hygiene. V. The Supreme Court in the case of Shri Baidyanath Ayurveda Bhawan Ltd. v. CCE, Nagpur, 1996 (83) E.L.T. 492 (S.C.) held that in interpreting the Excise Act the primary objects is to raise the revenue and for which purpose various products are differently classified. Resort should not be had to the scientific and technical meaning of the terms and expression (like provision of Drugs and Cosmetics Act, 1940 etc.) used but to their popular meaning. From the above it is clear that the aforesaid products are used in oral and dental h....
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....tiseptic having subsidiary or prophylactic value. As far as the products are concerned they are primarily medicaments and not cosmetics or toilet preparations, therefore, Note 2 of Chapter 33 would not be applicable for them. (vii) The Commissioner (Appeals) has not given any reason as to why the products are not medicaments. 5. The learned Departmental Representative (Shri S.S. Bhagat) pointed out that the label of their products clearly indicates that they are mouth wash and intended for maintenance of oral hygiene. It was also pointed out that the Remedin is intended for prolonged use also. Chapter Note 1(d) of Chapter 30 excludes from this Court of Chapter 30 preparations of Chapter 33, even if they have therapeutic or prop....