TaxTMI 
TaxTMI 
2021 (9) TMI 207
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.... in New Delhi and Mumbai with effect from 04.01.2021, the said application was transferred to CAAR, New Delhi in terms of section 28-F (3) ibid and regulation 31 of CAAR Regulations, 2021. 3. On perusal thereof, and in view of the time limit of three months for pronouncing its advance rulings from the date of receipt of this application prescribed under section 28-I (6) ibid, it was held that the aforesaid application received in the O/o AAR, New Delhi on 05.08.2020 had become time barred for CAAR, New Delhi. 4. However, on constructive interpretation of the powers vested with this Authority, vide letter dated 23.02.2021, the applicant was advised to intimate whether M/s Inspiration Idea continued to be interested in obtaining ruling of this Authority, and if so either resubmit their application in the Form CAAR-I appended to Customs Authority for Advance Rulings Regulations, 2021, or simply affirm that the declarations made in the earlier application remain valid and unchanged at the earliest to this Authority. It was also informed that the date of receipt of such resubmitted application or affirmation, as the case may be, shall be taken as the date of receipt of their appli....
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....ine channel, containing Mint oil (Menthol), Peppermint oil, Cinnamon oil, Clove oil, Mineral oil & Camphor oil in set % as per product formula of the manufacturer. Whether the above products fall under Chapter 33? If the above products do not fall under Chapter 33, under which chapter it will fall? 8. As required under the Customs Act and the CAAR Regulations, 2021, comments of the concerned Principal Commissioner of Customs have been sought and obtained. The concerned Principal Commissioner of Customs (Import), ICD Tughlakabad vide his office letter dated 22.04.2021 has commented that classification of the subject goods depends upon the purported usage of the goods, with or without prescription by Medical Practitioner. If the goods are having primarily or prophylactic use and require a prescription of Medical Practitioner, then as per explanatory notes of heading 30.04, the goods will be classified under CTH 30.04. If the goods are having subsidiary therapeutic or prophylactic use and do not require a prescription of Medical Practitioner, then as per para 3 of the General Notes of Chapter 33, "the products of heading 3303 to 3307 remain in these headings whether or not they con....
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.... advance ruling has been sought is, "Preparation of Essential Oils" intended to be imported in retail packs for distribution & marketing in India through General Provision Stores and online channel, containing Mint oil (Menthol), Peppermint oil, Cinnamon oil, Clove oil, Mineral oil & Camphor oil in set % as per product formula of the manufacturer. Whether the above products fall under Chapter 33? If the above products do not fall under Chapter 33, under which chapter it will fall? 13. The details of the goods proposed to be imported, whose classification is to be determined has been gleaned from the application and the leaflets providing information about Bertram's Siang Pure Oil. The information provided in the said leaflet describe the form as Topical solution, Analgesic (Non Opioid) product, clear oily liquid packed in colorless glass bottle containing medicated oil. The information regarding ingredients indicate that apart from Menthol, Peppermint Oil, Camphor, Clove Oil, Cinnamon Oil, the product contains D & C Yellow No. 11, D & C Red No. 17, D & C Green No. 6 and Mineral Oil. The Product literature of Siang Pure Oil describe that the exclusive formula of Siang Pure Oil....
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.... 3303 - PERFUMES AND TOILET WATERS; 3304 - BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN (OTHER THAN MEDICAMENTS), INCLUDING SUNSCREEN OR SUNTAN PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS; 3305 - PREPARATIONS FOR USE ON THE HAIR; 3306 - PREPARATIONS FOR ORAL OR DENTAL HYGIENE, INCLUDING DENTURE FIXATIVE PASTES AND POWDERS; YARN USED TO CLEAN BETWEEN THE TEETH (DENTAL FLOSS), IN INDIVIDUAL RETAIL PACKAGES; and 3307 - PRE-SHAVE, SHAVING OR AFTER-SHAVE PREPARATIONS, PERSONAL DEODORANTS, BATH PREPARATIONS, DEPILATORIES AND OTHER PERFUMERY, COSMETIC OR TOILET PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED ROOM DEODORISERS, WHETHER OR NOT PERFUMED OR HAVING DISINFECTANT PROPERTIES. 15.5 In this regard, Chapter Note 3 provides that Headings 3303 to 3307 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 of a kind sold by retail for such use. 16. Before proceeding further, 1 wish to take on board the comments of CDSCO and Ministry of AYUSH, as submitted by th....
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....d as such. 17. Under the schedule to the Customs Tariff Act, medicinal preparations are classifiable under Chapter 30, whereas cosmetics would be classifiable under Chapter 33. Headings 3303 to 3307 cover cosmetic items intended for specific kind of use, as is evident from the heading description. The words 'cosmetic and drug' are defined in the Drugs and Cosmetics Act, 1940. Based thereon, we can broadly distinguish cosmetic and drug as follows :- "A "Cosmetic" means any article intended to be rubbed, poured. sprinkled or sprayed on, or introduced into, or otherwise applied to the human body or any part thereof for cleansing, beautifying, promoting attractiveness, or altering the appearance, and includes any article intended for use as a component of cosmetic." Whereas, "A "Drug" includes all medicines for internal or external use of human beings or animals and all substances intended to be used for or in the diagnosis, treatments, mitigation or prevention of any disease or disorder in human being or animals, including preparations applied on human body for the purpose of repelling insects". Relying India on the decision of the Hon'ble Supreme Court of India B.P. Pharm....