Lacto Cosmetics (Vapi) (P.) Ltd. vs Collector Of C. Ex. on 12 December, 1995
Equivalent citations: 1996(82)ELT354(TRI-DEL)
ORDER
G.P. Agarwal ... 1090/91-Aby the appellants company M/s. Lacto Cosmetics (Vapi) (P) Ltd. and the other A. No. E/1091/91-A by its Director
that the products fall within he meaning of "perfumery", "cosmetics" of "toilet preparations" specified under note ... fall within the meaning of the expressions "perfumery", "cosmetics" or "toilet preparations", specified in note 1(d0 of Chapter
chapter sub heading no. 33059019 and are liable to duty accordingly as Cosmetic. Therefore the SCN demanded differential duty and also proposed to impose penalty ... manufactured under Drug Licence issued under Rule 25C of Drugs & Cosmetic Rules 1945 by the Director, Indian Medicine & Homeopathy renewed by Addl. Director
mandatorily sold in the market under the provisions of the
Drugs and Cosmetics Act, 19405 read with the Bureau of Indian
Standards ... thixo lacquer is received in specially built cannisters of
10kgs
5. the Cosmetics Act
6. the BIS Act
5
E/50769/2020
8. According
Industrial Area,
Ph-1, New Delhi;
(l) Form 32 License to manufacture Cosmetic Products;
(m) Stock Register of Bottle 200 Ml. for the month ... dated 5.4.2011, submitted following documents:
(a) License to Manufacture cosmetics for sale from Drug
Licensing & Controlling Authority, Uttrakhand.
(b) Wrappers/Labels in respect
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
Tooth Paste
(2) Vicco Turmeric Skin Cream under T.I. 14F as Cosmetic and Toilet preparations.
2. As against this, the assessees claimed that they ... holding Dant Manjan Lal, an Ayurvedic product as a cosmetic, the department proposed classification of the products in dispute in the present case under
token, the finding of the High Court that the Thailams are not cosmetic or toilet preparations should also be made applicable in the present case ... shaving ... perfumed" bath salts and other bath preparations ... and other perfumary cosmetic or toilet preparations" and the product in dispute
Davo Laboratories) are engaged in the manufacture of Ayurvedic medicaments/ Cosmetic preparations in their unit located in Indore. In September, 2004, the manufacturing facility ... Roop Amrit and Complete solution whether they are ayurvedic medicines or cosmetic/ toilet preparations;
(b) Valuation of the products whether to be done under Section
duty should not be confirmed by classifying the products to be cosmetics, and therefore classifiable under tariff entry No. 3305.10 and not under tariff entry ... Section 3(a) read with the first schedule of the Drugs and Cosmetics Act, 1940 about the ingredients of the product which revealed the same
