Commr.Of Central Excise,Mumbai vs M/S Urison Cosmetics Ltd. on 24 March, 2014
2
ITEM NO. 48 COURT NO.3 SECTION ... COMMR.OF CENTRAL EXCISE,MUMBAI Appellant (s)
VERSUS
M/S URISON COSMETICS LTD. Respondent(s)
(With office report)
Date: 24/03/2014 This Appeal
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
appellant, M/s.LOreal India Pvt. Ltd., is a manufacturer of cosmetics and toilet products. They also import these materials from abroad and market ... MRPs either under the Packaged Commodity Rules or under the Drugs and Cosmetics Rules. Since customs duty liability has been discharged on such goods
Nizral Shampoo. It is stated that necessary licence under the
Drugs and Cosmetics Act, 1940 (for short the Act) and the Rules
made thereunder ... that
view of the matter, classification of the same as a cosmetic is
contrary to law.
Learned senior counsel submits that even in the ordinary
eligible for cenvat credit or not in the case of Latco Cosmetics (Vapi) Pvt Ltd., vs, CCE., Daman - 2012.TIOL.1281.CESTAT, Ahm. He would ... this Bench has taken a view in case of M/s Lacto Cosmetics (Vapi) Pvt Ltd (Supra). I find that in Para 9, this Bench
those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance
natural wax removed, making it absorbent
and suitable for medical and cosmetic use as dressings or swabs”.
46. In fact, the Rajasthan High Court
onwards these were replaced by Rule 57AA onwards. The changes are mainly cosmetic in nature. For example, the credit of inputs and capital goods were
Tarun Agarwala, J.)
The assessee is engaged in the manufacture of cosmetic preparations and availed CENVAT credit of duty paid on the inputs and capital
Chennai). It has been held that Herbal Shikakai Powder is classifiable as cosmetic under sub-heading 3305.99 of the CETA'85 during the period
