given these licences under the provisions of Drugs and Cosmetics Act, 1944 read with Drugs and Cosmetics Rules, 1945. The petitioners contend that such practice ... contemplated under Rules 69A and 74-B of the Drugs and Cosmetics Rules, 1945. The petitioners' case is that when such loan licensees manufacture
medicated or as defined in Section 3 of the Drugs & Cosmetics Act, 1940 (Central Act XXIII of 1940) or manufactured on the licence issued ... capable of being used as creams, hair oils, tooth paste, tooth powders, cosmetics, toilet articles, soaps and shampoos" found in parenthesis in Entry
Salt Act, 1944 , the department sought to classify the items as cosmetic and tooth pastes, but the Bombay High Court held in a judgment dated ... classification under Indian Standard Institute as a tooth paste or a cosmetics was negatived by the institute on the ground that they were only medicines
what is known as loan licence under the provisions of Drugs and Cosmetics Rules, 1945 which enables the utilisation of factory premises of other persons ... carried on by a Drug Manufacturer under the provisions of Drugs and Cosmetic Act, 1944 read with Drugs and Cosmetics Rules, 1945 which treats
classifiable as a fixed vegetable oil under Chapter
15 or as a cosmetic preparation under Central Excise Tariff Act, 1985 . It is
stated therein that ... done away with
the requirement of label indicating the use as cosmetics which found place in
the earlier Note 2 and the same was followed
question whether a loan licensee governed by the provisions of Drugs & Cosmetics Act, 1940 read with Drugs & Cosmetics Rules, 1945 who gets goods ... medicines and who are having relevant licences under the Drugs and Cosmetics Act read with relevant rules, can utilise factory premises of other persons where
position perhaps would be different in the case of goods such as cosmetics, pharmaceutical products etc. falling under Chapter 30 or 33. The intention behind ... result in the product being sold to the consumer mentioned. Thus putting cosmetics into an attractive jar meant for retail use and placing
item No. 14E of the First Schedule and in relation to cosmetics and toilet preparations as defined in item No. 14F of that Schedule, includes
Collector (Appeals) had further observed that artificial teeth are more of cosmetic luxury than an essentiality for a human body. He had upheld the order
application to Homeopathic medicine manufacturers having
licence under the Drugs and Cosmetics Act, 1940 and
Medicinal and Toilet Preparations (Excise Duty) Act, 1955 ?
Form
