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1 - 10 of 11 (0.36 seconds)Commissioner Of Central Excise, ... vs Sharma Chemical Works on 30 April, 2003
In the case of CCE v. Sharma Chemical Works, the 'Banphool oil' was treated as medicine as it was used for treatment of headache, eye problem, night blindness, reeling head, weak memory, hysteria, ammenesia, blood pressure, insomnia, etc.
Manisha Pharma Plasto Pvt. Ltd.(M/S) vs Union Of India on 20 May, 1999
Likewise, the Delhi High Court in the case of Manisha Pharma Plasto Pvt. Ltd. v. Union of India held that the nycil prickly heat powder was a drug as it had curative properties and not a cosmetic item.
Alpine Industries vs Collector Of Central Excise, New Delhi on 14 January, 2003
The Apex Court in the case of Alpine Industries v. CCE, New Delhi (supra) has held that skin care cream 'lip salve' is used for care of the skins and it is essentially meant protective/preventive preparation for chapping of lips, though incidentally it may have some curative effect on cracked and chapped lips. Therefore, the Apex Court upheld the classification under Chapter 33.04 as skin care cream and not as a medicament under 30.03.
Commissioner Of Central Excise ... vs Pandit D.P. Sharma on 30 April, 2003
(iii) CCE, Calcutta v. Pandit D.P. Sharma [2003 (154) E.L.T. 324 (S.C.)]
M/S Sunny Industries Private Ltd vs Collector Of Central Excise, Calcutta on 25 March, 2003
The Apex Court in the case of Sunny Industries Pvt. Ltd v. CCE, Calcutta (supra) has also held that massage oil is to be treated as meant for care of skin to be covered under Chapter Heading 33.04 and not as a medicament under Heading 30.03.
The Drugs And Cosmetics Act, 1940
M/S. Pandit D.P. Sharma vs C.C.E., Calcutta-Iv on 18 May, 2001
(viii) Pandit D.P. Sharma v. CCE, Calcutta [2001 (133) E.L.T. 723(Tri-Kolkatta)]
Arshik Herbal Remedies (India) And ... vs The Commissioner Of Central Excise, ... on 13 February, 2004
6. All the above three citations clearly apply to the facts of the case. In so far as the judgments relied by the Consultant, we notice that in the case of Naturalle Health Care Product, the claim was that the item is meant for treating cough and various other ailments and that they were medicaments. The Apex Court after careful consideration found the items to be medicaments and upheld that contention, therefore this judgment is clearly distinguishable. So also in the case of Herbal Products v. CCE, Calicut, the item was considered to be medicament and in the light of the opinion of the Drug Controller and experts.
Cce vs Sam Industrial Pumps Co. Pvt. Ltd. on 3 September, 2003
5. We notice that the Tribunal in the case of CCE v. Puma Ayurvedic Herbal Pvt. Ltd. (supra) has noted that products for care of skin or hair are required to be treated as cosmetic/toilet preparation under Chapter 33 and has also noted that mere therapeutic or prophylactic properties is not sufficient and as they are only subsidiary in nature. The Tribunal has also found that the items cannot be treated as medicaments.