subsequent to 1.3.1986) as
claimed by the appellants or whether they are cosmetics or
toilet preparations falling under the erstwhile tariff item
14F (prior ... Department.
The Tribunal held that the products in question are
'cosmetics' and not 'medicament' on the basis that boric
acid, salicylic
Ayurvedic medicines since 1986 after obtaining the licence under the Drugs and Cosmetics Act, 1940 hereinafter called 'the Act 1940' and the Rules ... could fall within the category of Ayurvedic medicines or were in fact Cosmetics used for the care and condition of the skin and hair
Amit Ayurvedic And Cosmetic Products ... vs Commissioner Of Central Excise on 5 February, 2004
Equivalent citations: 2004(94)ECC234, 2004(168)ELT354(TRI-DEL)
ORDER ... issue raised in these appeals of M/s. Amit Ayurvedic & Cosmetic Products (I) Pvt. Ltd. Daman is the Central Excise Classification of "Parachute
Commissioner Of Central Excise vs Kruti Cosmetics And Lotus Cosmetics on 16 April, 2004
ORDER
Moheb Ali M., Member (T)
1. These two appeals
Commissioner Of Central Excise vs Kruti Cosmetics And Lotus Cosmetics on 16 April, 2004
ORDER
Moheb Ali M, Member (T)
1. These two appeals
pharmaceutical products whereas Chapter 33 deals with essential oils and resinoids; perfumery cosmetics and toilet preparations. The period in question is October ... products should be really classified under Chapter 33 as a cosmetic. It was also alleged that in any event the products of the appellant could
with labels, accompanied with literature indicating clearly that the product used as cosmetics or toilet preparations; that the impugned products are used as raw materials ... attract Note 2 to Chapter 33 the product must first be a cosmetic, that the product should be suitable for use as goods of Headings
authoritative books on Ayurveda notified under Schedule to the Drugs and Cosmetics Act ; that all these ingredients were also used in Vicks Vaporub manufactured ... Section 3(a) or Section 3(h) of the Drugs and Cosmetics Act; that the Ayurvedic medicaments which are classifiable under Section
Chapter 15 of the Central Excise Tariff, the item is Cosmetics or Toilet preparations falling under Chapter Sub heading 3305.10 as residuary entry and others ... continues to be Coconut Oil and has not assumed the characteristic of Cosmetic or Toilet preparation and therefore Chapter Note 1 (e) of Chapter
also registered as a manufacturing unit under the Drugs and Cosmetics Act ; that, throughout the period of dispute, the medicines "Merizyme Elixir ... remained registered in the name of the firm under the Drugs and Cosmetics Act and stood recognized as the appellant's product
