products
which fall under the nomenclature 'Essential Oils and Resinoids;
Perfumery, Cosmetic or Toilet Preparation'. The entry CSH
3305.99 thereof is as under ... medicinal product. Notably,
among these decisions are ( i) Amit Ayurvedic & Cosmetic
Products v. Commissioner3 and (ii) CCE Vapi v. Beta
Cosmetics4.
10) Mr. Bagaria
sold by the
opponent company are drugs and medicines and
are not cosmetics and toilet preparations
including tooth paste, tooth powder, hair
oil, face ... fact, contain unpleasant odor. They are therefore
not used as ordinary or cosmetic hair oils. Each oil
has specific medicinal purpose such as to prevent
said products should not be classified as the cosmetics and not the ayurvedic medicines. This show cause notice is hereinafter called ... under order dated 4th June, 1977 classified the said products as the cosmetics. The same was challenged by the petitioner by way of Civil Suit
Ministry of Commerce under its letter
dated 18.12.1984 for manufacturing, cosmetics and toilet
preparations like perfumes, EAU-D-Toilette, after shave, talc
powder, deodorants ... said
permission letter, Unit was permitted to import cosmetics and
performance in bulk and not in finished form in consumer packs.
Subsequently, vide letter dated
Frangrance Cosmetics Pvt.Ltd on 17 November, 2008
Author: Vineet Kothari
Bench: Vineet Kothari
SBCSALES TAX REVISION NO.170/2007 - CTO, SPECIAL CIRCLE, UDAIPUR ... SOLKIT COSMETICS AND ORS. :
JUDGMENT DATED 17.11.2008
1/10
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR.
1. S.B. SALES TAX REVISION
Soaps And Cosmetics vs The Commercial Tax Officer on 12 April, 2017
Author: K.Ravichandrabaabu
Bench: K.Ravichandrabaabu
IN THE HIGH COURT OF JUDICATURE ... Soaps and Cosmetics,
Rep. by its Sole Proprietor Mrs.S.Sumathi,
No.29/1,Sendarapatti,
Siluvaigiri Road,
Ganga Valli-Taluk,
Attur, (Rural
Soaps And Cosmetics vs The Commercial Tax Officer on 12 April, 2017
Author: K.Ravichandrabaabu
Bench: K.Ravichandrabaabu
IN THE HIGH COURT OF JUDICATURE ... Soaps and Cosmetics,
Rep. by its Sole Proprietor Mrs.S.Sumathi,
No.29/1,Sendarapatti,
Siluvaigiri Road,
Ganga Valli-Taluk,
Attur, (Rural
Schedule to the Central Excise Tariff Act or under Chapter 33 as Cosmetics, whether M/s. Shaherb Cosmetics are the related persons for the purpose ... however, they were complying with the formalities stipulated under the Drugs & Cosmetics Act ; that they have obtained a Drug Licence which has been renewed
goods in accordance with the licence issued under the Drugs and Cosmetics Act, 1940 for manufacture of patent or proprietary Ayurvedic medicine. This licence ... Medicine as provided in Rules 154 and 154A of the Drugs and Cosmetics Rules, 1945. The licence is granted after due enquiry by the competent
arrived at a conclusion that the product is not medicament but
cosmetic after considering the commercial parlance test and primary
user of the product ... assessee had obtained the license
for manufacture of ASL as a cosmetic product and not as a medicinal
product. This Court while rejecting the assessee
