2007 (4) TMI 33

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....tix Scrub Liquid (iv) Seledruff The appellants claim these products as 'Veterinary Medicaments' falling under Chapter No. 3003.10, while department has treated them as 'animal toilet preparations' falling under Chapter No. 3307.90. 2. The appellants contention is that the items are not 'animal toilet preparations' as they are using drugs in its preparation which are required for preventing fleas, ticks, lice, parasites and other bacterial and fungal infections. They are not toilet preparations for mere cleaning the animals like soap and shampoo. They are all 'Veterinary Medicaments'. The same has been manufactured under Drug licence issued by Drug Controller. However, the Commissioner (A) has rejected the plea and has held the item....

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.... show that the items are marketed as 'Veterinary Medicaments'. 3. The learned Counsel submits that once Drug Licence has been issued by Drug Control, then the item has to be treated as manufactured under Drugs Act. He relies on the ratio of the following rulings of the Apex Court and Tribunal. (i) BPL Pharmaceuticals Ltd. v. CCE, Bombay - 1995 (77) E.L.T. 485 (S.C.) (ii) Muller & Phipps (India) Ltd. v. CCE, Bombay - 2004 (167) E.L.T. 374 (S.C.) (iii) CCL, Nagpur v. Vicco Laboratories - 2005 (179) E.L.T. 17 (S.C.) = 2005 (66) RLT 231 (S.C.) (iv) CCE, Calcutta v. Sharma Chemicals Works - 2003 (154) E.L.T. 328 (S.C.) (v) Naturalle Health, Products Pvt. Ltd. v. CCE, Hyderabad - 2003 (158) E.L.T. 257 (S.C.) (vi) CCL (A), Hyd....