2017 (5) TMI 136

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....r the appellant Shri B. Balamurugan, AC (AR), For the respondent ORDER Per: D.N. Panda In the second round of litigation before Tribunal, the contention of the appellant today is that when it cleared "FRANCH OIL NH" repacking that, whether amount to manufacture and whether such goods is covered by the Tariff entry 30.03 or shall be classifiable under Tariff heading 15.02. Ld. Adjudicating aut....

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....duct for "Dermal care" and for other application on the skin for healing etc. They also possess a Drug licenced from the competent authority for the above said activity. Shri Muthukumar, Production Chemist of M/s. ML in his statement dated 7.5.1999 has stated that the process of re-packing of C.P. Castor Oil was licensed under Form 25 of Drug Control Act, and that the oil has medicinal and therape....

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.... pisa oil and nahor oil, and their fractions" According to the appellant even though the goods was manufactured under the Drug licence, that cannot be meant to be a "Drug" since appellant was only a packer and it was packing such goods as Caster oil for clearance. The brand name "FRANCH OIL NH" appearing on the wrapper covering the container of the goods in which the goods was packed, has no sign....

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....t is neither a medicament nor a proprietary medicine. Merely because it is manufactured under the process of supervision of Drugs licence regulation that shall not convert the impugned goods into medicament to bring that into the purview of Tariff heading 30.03. 3. Heard both sides and perused the records. 4. The essential features of the goods is that it is known by a trade name "FRANCH OIL NH"....