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1 - 10 of 15 (0.30 seconds)B.P.L. Pharmaceuticals Ltd vs Collector Of Central Excise Vadodara on 4 May, 1995
7. This Court has in similar matters come to the conclusion that items which may be sold under names being a "cosmetic" connotation would nevertheless remain medicines based on the composition of the items in B.P.L. Pharmaceuticals Ltd. v. Collector of Central Excise, Vadodara .
The Drugs And Cosmetics Act, 1940
Commissioner Of Central Excise ... vs Pandit D.P. Sharma on 30 April, 2003
8. As far as the first three items listed earlier are concerned, this Court has in Commissioner of Central Excise, Calcullta IV v. Pandit D.P. Sharma and Commissioner of Central Excise, Allahabad v. Himtaj Ayurvedic Udyog Kendra , in connection with Banphool oil and Himtaj oil held that the ayurvedic hair oils, were medicines and should be properly classified under the Tariff Heading 3033.03, rather than under Tariff Heading 3305.10 or 3305.50. Indeed the learned Counsel appearing on behalf of the respondent has not seriously contended otherwise in respect of the first three items.
The Commissioner Of Central Excise, ... vs Himtaj Ayurvedic Udyog Kendra on 30 April, 2003
8. As far as the first three items listed earlier are concerned, this Court has in Commissioner of Central Excise, Calcullta IV v. Pandit D.P. Sharma and Commissioner of Central Excise, Allahabad v. Himtaj Ayurvedic Udyog Kendra , in connection with Banphool oil and Himtaj oil held that the ayurvedic hair oils, were medicines and should be properly classified under the Tariff Heading 3033.03, rather than under Tariff Heading 3305.10 or 3305.50. Indeed the learned Counsel appearing on behalf of the respondent has not seriously contended otherwise in respect of the first three items.
Alembic Chemical Works Co. Ltd. And Anr. vs Commercial Tax Officer, Assessment ... on 23 March, 1994
12. The first decision cited by him was the decision of the West Bengal Taxation Tribunal in the case of Alembic Chemical Works Co. Limited and Anr. v. Commercial Tax Officer, Assessment Wing and Ors. (1994) 95 STC 44. The question before the Taxation Tribunal was whether the product called "Protinules" manufactured and sold by Alembic Chemical Works Company Limited was taxable under the West Bengal Sales Tax Act, 1954 as a drug or patent and proprietary medicine or as powdered milk or as powder for food drinks. After dealing with the concerned notifications, the Tribunal held that "Protinules" was powdered milk arid not the medicine.
Alpine Industries vs Collector Of Central Excise, New Delhi on 14 January, 2003
In the case of Alpine Industries v. Collector of Central Excise, New Delhi , the issue before the Supreme Court was the classification of the product "Lip Salve" under the Central Excise Tariff Act, 1985. The Supreme Court applied "Commercial parlance theory" and held that the product was essentially for care of skin and not for cure of skin and, hence, classifiable as skin care cream and -not a medicament. This is what the Supreme Court observed in Paragraph 7 of the report:
Dabur India Ltd. vs Commissioner Of Sales Taxs And Ors. on 12 January, 1995
In the case of Dabar India Limited v. Assistant Commissioner and Ors. (2007) 5 BST 190, the West Bengal Taxation Tribunal held that 'hajmola candy' was a confectionery as is understood in common parlance and not a medicine.
Commissioner Of Central Excise, ... vs Sharma Chemical Works on 30 April, 2003
In the case of Commissioner of Central Excise, Calcutta v. Sharma Chemical Works , the question before the Supreme Court was whether 'Banphool Hair Oil' was perfumed hair oil or an Ayurvedic medicament under the Central Excise Tariff Act, 1985. Relying upon its previous judgment in the case of B.P.L. Pharmaceuticals and few other judgments, the Supreme Court observed thus: