TaxTMI 
TaxTMI 
2014 (6) TMI 342
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....0% w/w, Tocopheryl Acetate I.P. 0.5% w/w and Moisturising cream base, manufactured by the appellant, M/s. Ciens Laboratories i.e. whether under CETH 3003.10 as 'P or P Medicines' or under CETH 3304 as 'Skin Care Products'. The appellant contended that the product is rightly classifiable under CETH 3003.10 as 'P or P Medicine' inasmuch as the goods have been manufactured under a drug licence issued under the Drugs & Cosmetics Act, 1940 and is used to treat skin disorders such as haemorrhoids, psoriasis, Atopic Dermatitis, Eczema, Xeroderma and Ichthyosis, skin ageing/wrinkling, acceleration of wound healing and minimizing scars and lightening post-acne marks and hyperpigmentation. The appellant also submitted affidavits or certificates issue....
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....ical literature available on the subject matter, namely, 'Martindale - The Complete Drug Reference', aloes is an anthraquinone stimulant laxative used in homeopathic medicines and has curative properties in treatment of medical conditions such as acne, haemorrhoids, psoriasis, anaemia, arthritis, burns, cancer, depression, diabetes, glaucoma and so on. The US Pharmacopeia also refers to 'Aloe' as a drug having applications in dietary supplements and dermatology. The appellant had also adduced an expert opinion from Shri M.K. Pradhan, a technical adviser having expertise in medicinal formulations, wherein he has certified that 'Alovit Cream' contains active ingredients 'aloe extract' and 'tocopheryl acetate I.P.' and has been formulated in a....
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....e Revenue, on the other hand, reiterates the findings of the lower adjudicating and appellate authorities and submits that in view of Note (2) to Chapter 33, merely because the product has therapeutic and prophylactic properties it cannot be considered as a drug and the product is mainly used for skin care. He also relies on the decision of the Tribunal and the Hon'ble Apex Court in Ayurchem Products v. Commissioner of Central Excise, Mumbai-III - 2005 (190) E.L.T. 275 (Tri.-Mumbai) and Alpine Industries v. Collector of Central Excise, New Delhi - 2003 (152) E.L.T. 16 (S.C.) in support of the contention that the classification of the product as a skin care product. 5. We have carefully considered the submissions made by both the sides....
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....s bio-aloevera, bio-bhringraj, etc. containing elements such as aloevera has medicinal value and since it is produced under Drugs & Cosmetics Act, 1940, and the product literature also reveals that the product has medicinal properties, it would be classifiable under Chapter 30 of the Central Excise Tariff and not under Chapter 33, especially when there has been no attempt on the part of the Revenue to prove that the products are cosmetics. In the present case also, we observe that there is no attempt on the part of the Revenue to prove that the product is cosmetics. In the case of Sharma Chemical Works, it was held that 'Banphool Oil' consisting of 98% til oil and 2% ayurvedic ingredients like amla, chandan, camphor, etc. and used for heada....