TaxTMI 
TaxTMI 
2005 (4) TMI 57
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....able under Chapter Heading 33.04. As regards 'Janam Ghunti', the matter has been remitted back to the original authority for a fresh decision. 2.We have heard the parties. In our view, there is no infirmity in the Order of the Tribunal insofar as it remits the matter back to the original authority for a fresh decision on classification of the product 'Janam Ghunti'. Chapter Note 1(c) of Chapter 30 states that Chapter 30 does not apply to aqueous distillates or aqueous solutions of essential oils even though they are suitable for medicinal uses. Further, under Chapter Note 1(d) of Chapter 30 preparations of Chapter 33 would not fall under Chapter 30 even if they have therapeutic or prophylactic properties. The Tribunal has, therefore, cor....
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.... Lal' (Tooth powder) could be considered to be a medicament and as such eligible for exemption under Notification No. 62/78-C.E. This Court held that a medicine is ordinarily prescribed by a medical practitioner and is used for a limited time and not for every day use unless it is so prescribed to deal with a specific disease like diabetes. This Court has held that in interpreting taxing statute the scientific and technical meaning of the terms and expressions used in the tax laws is not to be resorted to and that goods are to be classifiable according to the popular meaning attached to them by those using the product. The Tribunal has held that from the Appellants literature it can be seen that 'Lal Tail' is used for nourishing the babies ....
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....s whether 'Banphool oil' was a Ayurvedic medicament or a perfumed hair oil. This Court, after considering Shree Baidyanath Ayurved Bhavan' case (supra), held that the onus or burden to show that a product falls within a particular Tariff Item is always on the Revenue. It has been held that merely because a product is sold across the counters and not under a Doctor's prescription does not by itself lead to the conclusion that it is not a medicament. It was also held that in the product the percentage of medicament may be small but that by itself did not ipso facto mean that the product is not a medicament. It was held that generally the percentage or dosage of the medicament will be such as can be absorbed by the human body and that the medi....
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....ithout prescription by a medical practitioner; and (2) whether the products are available in General Store Department/Grocery shops. The department's case in the show cause notice is that as these two tests were not fulfilled the product failed to come within the prescription of pharmaceutical products in Chapter 30. The mere decision of a court of law4. without more cannot be justification enough for changing the classification without a change in the nature of a product or a change in the use of the product, or a fresh interpretation of the tariff heading by such decision. It is not the appellant's case that any of these circumstances were present in this case, besides the decision in Shree Baidyanath's case (supra) does not lay down, ....
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....has upheld the classification of 'Selsun' medicated shampoo as a medicine and not as a cosmetic and held that in order to attract Note 2 to Chapter 33 the product was first proved to be a cosmetic and "that the product should be suitable for use as goods under Heading Nos. 33.03 to 33.08 and they must be put in packing as labels, literature and other indications showing that they are for use as cosmetic or toilet preparation." These observations however were not made6. in connection with Chapter Note 1(d) of Chapter 30 the impact and purport of which may have to be considered in an appropriate case. This Court in7. Commissioner of Central Excise, Calcutta v. Sharma Chemical Works reported in 2003 (5) SCC 60 has also disapproved the....