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1 - 10 of 13 (0.20 seconds)Cce vs Hindustan Platinum Ltd. on 11 April, 2002
The extent or the quantity of medicament used in a particular product
will also not be a relevant factor. Normally, the extent of use of medicinal
ingredients is very low because a larger use may be harmful for the human
body. The medical ingredients are mixed with what is in the trade parlance
called fillers or vehicles in order to make the medicament useful. To
illustrate an example of Vicks Vaporub is given in which 98% is said to be
paraffine wax, while the medicinal part i.e. Menthol is only 2%. Vicks
Vaporub has been held to be medicament by this Court in CCE vs.
Richardson Hindustan Ltd. 1989 (42) ELT A100. Therefore, the fact that
use of medicinal element in a product was minimal does not detract from it
being classified as a medicament.
The Drugs And Cosmetics Act, 1940
The Customs Tariff Act, 1975
Commissioner Of Central Excise, ... vs Sharma Chemical Works on 30 April, 2003
In C.C.E. vs. Sharma Chemicals Works 2003 (154) ELT 328 this
Court was considering whether "Banphool oil" could be classified as
medicament. The product was a hair oil and all its ingredients were said to
be Ayurvedic which were found in Ayurveda text books. It had 98% Til oil
and 2% Camphor, Amla and Chandan (sandalwood). It was found that all
the ingredients of the hair oil were mentioned in Ayurveda text books and,
therefore, the product was liable to be classified as medicament.
Manisha Pharma Plasto Pvt. Ltd.(M/S) vs Union Of India on 20 May, 1999
Similar was the case
reported in 1999 (112) ELT 22 Manisha PharmaPlasto Pvt. Ltd. vs. .Union
of India. In this case the product under consideration was Nycil Prickly
Heat Powder. The ingredients whereof were
Chlorphensesin IP - 1% w/w
Zinc Oxide IP - 16% w/w
Starch IP - 51% w/w
Talc Purified IP to - 100% w/w
The powder was held to be not an ordinary talcum powder but one falling in
the category of medicament.
Dabur India Ltd. vs Cce on 29 September, 2000
Lastly we were referred to Dabur (India) Ltd. vs. C.C.E. 2005 (182)
ELT 290 (SC). This is a judgment of three Judge Bench of this Court and
the products under consideration were Janam Ghunti and Lal Tail.
Regarding Lal Tail, this Court held that it was liable to be classified as
medicament under Chapter 30 as all its imgredients were found to be in
Ayurvedic texts. However, regarding other product the matter was
remanded for further consideration on basis of evidence to be recorded.
From the above judgments it follows that the law is settled on the
applicability of the twin test for determination of classification of a product.
We have already found that the twin test is satisfied in the present case
regarding most of the items under consideration.
The Central Excise Act, 1944
Commissioner Of Central Excise ... vs Pandit D.P. Sharma on 30 April, 2003
C.C.E. vs. Pandit D.P. Sharma 2003 (154) ELT 324 was again a case
of hair oil named "Himtaj Hair Oil". The Court emphasized the common
parlance test and found that a common man understood the said hair oil as a
medicinal hair oil and not hair oil of common use as a hair oil. Accordingly,
this Court upheld its classification as a medicament.
Sh. Kamal Chandravadan Shah And ... vs C.C.E. on 22 January, 2004
Naturalle Health Product (P) Ltd. vs. C.C.E. 2003 (158) ELT 257.
Two appeals were under consideration in this case. One was with respect to
Vicks Vapo Rub and Vicks Cough Drops while the other was with respect to
Sloan's Balm and Sloan's Rub. Both the appeals were allowed holding that
the items in question were classifiable under the Chapter dealing with
medicament in the Central Excise Tariff Act.