2007 (8) TMI 150

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....c surface active agents viz. Sodium Laurylethar Sulphate (SLES) at 30.36% on w/w basis, Coco amido, Propyl betane at 9.9%, Alkyl Poly glucoside at 4%. It also contains 1.1% of Skin conditioners, 0.1% of Milk protein and different preservatives at 0.36% besides other items like chelating agent, anti-oxidant, colour stabilizer, viscosity modifier. Balance of 49% is water. (b) The literature on the carton in which the Pears Face Wash is sold, contains the following : "Pears Face Wash is specially made with gentle cleansers and natural milk protein to deep clean and care for your delicate facial skin. Its unique deep pore cleaning action helps clean thoroughly yet gently Pears Face Wash. So pure you can actually see through it. And so gen....

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....ongly applied on the higher side and also gave the benefit of statutory deduction on account of the excise duty and ordered for re-quantification of the duty. 4.1. Ld. Advocate for the appellant took us through the competing tariff entries, the chapter notes and also HSN notes relating to the both entries. He also made the submission that their product is basically a liquid detergent and it is meant for cleaning the body, face etc. and acts only as a surface active agent by reducing the surface tension. Addition of small quantity of milk protein cannot make it as a product for skin care and as skin food/skin tonic. The washing liquid detergent even if it contains such protein continues to be liquid detergent as could be seen from the exp....

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....t to reproduce the tariff entry 3304,, the Chapter Note 2 and 5 of Chapter 33, which are being relied by both sides and the same are reproduced below : 3304. Beauty or make up preparations and preparations for the care of the skin (other than medicaments), including sunscreen and suntan preparations; manicure or pedicure preparations — 40% Chapter note 2 of chapter 33. Heading Nos. 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings with labels, literature or other indications that they are for use as cosmetics or toilet preparations or put up in a form clearly specialized to....

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.....01. This group comprises three categories of preparations : A. Surface active preparations This group also includes preparations, consisting wholly or partly or organic surface-active agents, in the form of liquid or cream, whether or not put up for retail sale for washing the skin. B. Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents. This category covers washing preparations, auxiliary washing preparations and certain cleaning preparations. These various preparations generally contain essential constituents and one or more subsidiary constituents. The presence of these latter constituents distinguishes in particular, thes....