2006 (4) TMI 270

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....ra, CA, for the Appellant. Shri S.S. Bhagat, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. These two appeals have been filed by the appellant company and its Director against the impugned order holding the product in question namely "Stretch Nil" to be classifiable as a product for care of the skin under Heading 33.04. It is the claim of th....

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....that stretch nil is neither for general use as cosmetics nor as a skin care product. 3. The learned C.A. also states that the Board's Circular laid down three criteria for deciding whether a product should be treated as a medicament or as a cosmetic and applying, the said criteria, the impugned goods deserve to be classified as medicaments. Firstly, the product is advertised and marketed f....

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....sclosed the description of the product in the declaration and submitted the same along with the product literature. 5. Shri S.S. Bhagat, learned SDR supports the order passed by the adjudicating Commissioner and states that the product in question is not a medicine but is merely for cosmetic use of care of the skin. He places reliance on the ratio of the Hon'ble Supreme Court's decision in....

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....d 21-1-1998 filed under Rule 173B. The said declaration has been received by the Central Excise officials on 2-2-1998 as per the endorsement made thereon. Even assuming that the literature for the product in question was not enclosed, since the product was described by its name and a claim was made that the product is a medicament, it was open to the department to make any further enquiry. Hence, ....