TaxTMI 
TaxTMI 
2003 (3) TMI 176
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....al Representative, submitted that the Respondents manufacture the following products : (i) Puma Neem Facial Pack (Neemal) (ii) Puma Anti-Pimple Herbal Powder (Pimplex) (iii) Puma Herbal Facial Pack (Herbaucare) (iv) Puma Herbal Remedy for Facial Blemishes (v) Puma Herbal Massage Oil (vi) Puma Herbal Massage Oil for women (vii) Puma Hair Tonic Powder (Sukeshi) (viii) Puma Scalp Tonic Powder (Scalpton) (ix) &nb....
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.... tonics; face powders, baby powders, toilet powders, talcum powders and grease paints, lipsticks, 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. The learned Senior Departmental Representative, further, mentioned that the uses mentioned on the labels of the products in question clearly show that the products are cosmetics; that for example, it is mentioned in respect of Puma Neem Face Pack that it is used to "reduce oiliness and give the skin sparkling glow, fights eruptions and other minor skin disorders"; that in respect of Puma Nourishing Mask, it is mentioned that it "restores and protects s....
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....A/692/404/2002, dated 26-6-2002 wherein the Tribunal has classified 'Lal Tail' containing Ayurvedic ingredients and manufactured under licence issued under Drugs and Cosmetics Act, under Chapter 33 of the Tariff holding that "incidental medicinal properties would not take cosmetics out of their natural home and put them in the unnatural company of medicines." The learned Senior Departmental Representative also relied upon the decision of the Larger Bench of the Tribunal in the case of Baidyanath Ayurved Bhawan v. Commissioner of Central Excise, Patna, [2002 (140) E.L.T. 459 (Tri.-L.B.) = 2002 (48) RLT 897 (CEGAT-LB)]. 3.On the other hand, Shri K.K. Anand, learned Advocate, submitted that the Respondents are manufacturing Ayurvedic medici....
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....ing that they are for use as cosmetic or toilet preparation; that in the present matters also the labels do not show that the products are to be used as cosmetic or toilet preparation. He has also relied upon the decision of the Larger Bench of the Tribunal in the case of Himtaj Ayurvedic Udyog Kendra v. Commissioner of Central Excise, Allahabad, [2002 (139) E.L.T. 610 (Tri.-LB) = 2002 (48) RLT 264 (CEGAT -LB)] wherein it has been held that "a product can be classified as the Ayurvedic medicine if its ingredients are mentioned in the text books with reference to its medicinal effect." 4.We have considered the submissions of both the sides. Chapter 30 of the Central Excise applies to "Pharmaceutical Products". As per Note 2 to Chapter 30,....
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.... said product comprised of several ingredients mixed for therapeutic or prophylactic use and was manufactured under Drug Licence issued by the Competent Authority. 5.The learned Advocate for the Respondents has referred to the Affidavit and letters of the consumers in support of the contention that the products have therapeutic properties and the people understand them as medicaments. We find that the Affidavit given by Dr. Ranjan is in very general term without mentioning the name of the specific product prescribed by the doctor and the disease for the treatment of which it has been prescribed has also not been indicated. One affidavit has been given by Smt. Batul who is a beautician and is not a doctor. According to her Puma's Massage ....