1995 (3) TMI 107

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....s of the amount calculated at the rate of twenty per cent ad valorem. The proviso to that notification further stated that the exemption contained in the said notification shall apply to only such barrier creams which are manufactured under and in accordance with a licence issued for such a purpose under the Drugs and Cosmetics Act, 1940. The appellant contends that the cream in question which includes the composition of Oil of Olay is a barrier cream and since the appellant also holds a licence for the manufacture thereof as such under the Drugs and Cosmetics Act, 1940, it was entitled to exemption under the aforesaid notification. The Department, however, contested this contention and it appears the contest was based on a market inquiry c....

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....the following description : "The term `barrier creams' is used to describe ointments, creams, or lotions that are applied to prevent damage to the skin. Barrier creams vary widely in composition. They should be easy to apply, easily washed off with soap and water, bacteriostatic, non-hygroscopic, non-transferable, non-sticky, and stable (to avoid the necessity of frequent application), and they must not act as heat insulators. Barrier creams are used to prevent damage to the skin by mechanical, chemical, or bacteriological action. The bases are usually slightly absorbed by the skin and fill the hair follicles with inert material...- As these creams are in daily use over long periods, they must not contain substances that are deleterio....