2004 (6) TMI 133

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assification under 3304, on the grounds - "It is observed from the labels of the said product that the same contain (a) Emollient (b) Moisturizer and can be used for body washing. Thus the main function of the product is taking care of the skin while antiseptic property is a subsidiary one'. Hence it appears that the said product is properly classifiable under Ch. SH. 3304.00 of CETA, 1985". (b) The CCE (A) confirmed the classification, as proposed in the notice, by arriving at the following finding : "It is observed that the subject products in dispute, which are referred to as Microshield 2 Chlorhexidine skin cleanser with emollient and moisturiser containing Chlorhexidine Gluconate Solution 10% v/w. Microshield Triclosan skin cl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ge, although the trade name is the same as that referred in the drug licence. It is therefore, that the Asstt. Commissioner come to the conclusion that the subject products, containing essential emollient and moisturiser, are preparation for the care of the skin, while the antiseptic function is only subsidiary. I find the said conclusion reached by him to be correct and the subject products would not qualify as medicinal topical antiseptic recognized by the pharmacopoeia with reference to the percentage content of the specified ingredients. These have been reduced to the category of hand cleansing agents for skin care by the predominant use of emollient and moisturisers. Appellant's claim based on a singular certificate issued by Doctor....