2003 (3) TMI 102

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....ect from 1-3-1961 falling under Tariff Item No. 14E of the First Schedule to the Central Excise and Salt Act, 1944 (hereinafter referred to as "the Act"). By order dated 26-12-1985, the Assistant Collector classified the said product under Tariff Item No. 14F (Heading 3304.00) excisable as cosmetics goods. Collector (Appeals) also affirmed the order of the Assistant Collector by order dated 29-4-1986. Against that order, appellant preferred appeal No. E-2226/86-C before the Customs, Excise and Gold (Control) Appellate Tribunal ("Tribunal" for short) which was also dismissed by order dated 26-10-1988. Aggrieved thereby, appellant filed Civil Appeal No. 138 of 1989 before this Court. 2.In the meanwhile, the Central Excise Tariff was recons....

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....d by the parties, the Tribunal arrived at the conclusion that the classification done by the authorities below under sub-heading 3304.00 is correct and the product in question is clearly a massage oil, intended for care of the skin but possibly having some marginal medicinal properties. 5.Aggrieved by the order of the Tribunal, the appellant has preferred Civil Appeal No. 4589 of 1995. 6.It is contended by the learned counsel for the appellant that the product Ad-vitamin massage Oil Forte was considered as medicine and it would be covered under heading 3003.19 as patent and proprietary medicine. It is submitted that the product is primarily a drug. This is because : — (i)         It contain....

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....eams, skin foods and tonics, face powders, baby powders, toilet powders, talcum powders and lipsticks. (ii) - (iii) ………"           9.By introduction of  Finance Bill, 1985, explanations II and III were added to the said tariff item No. 14F of the Central Excise Tariff. Relevant Explanation II reads as under : — "Explanation-II :— This item includes cosmetics and toilet preparations whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary curative or prophylactic value". Equivalent Tariff Items After Reconstitution w.e.f. 28-2-1986 Entry No. Description of Goods 30.03 Medicaments (including veterinary m....

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...., cleansing creams, skin foods, skin tonics, face powders, baby powders, toilet powders, talcum powders and grease paints, lipstics, eye shadow and eyebrow pencils, nail polishes and varnishes, cuticle removers and other preparations for use in manicure or chiropody and barrier creams to give protection against skin irritants". 11. From the aforesaid Chapter notes, it is clear that heading 33.03 would include products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary curative or prophylactic value and heading 33.04 would inter alia include the products specified therein and other preparations for use in manicure or chiropody and barrier creams to give protection against....