said products should not be classified as
"cosmetics" and not "ayurvedic medicines". This show cause
notice is hereinafter referred ... under order, dated 4th
June, 1977 classified the said products as "cosmetics". The
same was challenged by the respondent by way of Civil
Selsun' (hereinafter called as the 'Product') as a cosmetic under
sub-heading 3305.90.
Brief facts are the following :
The appellants have ... medicinal product and is not
held out to be a cosmetic or toilet preparation. In support of this claim,
the appellants have produced the label
question is a "toilet article" as well a
"cosmetic". The question whether an oil, which is to be applied ... hair, is or is not a "cosmetic" or a "toilet article" does not depend on
its fragrance or on the formula
accordance with and under the licence issued under the Drugs and
Cosmetics Act, 1940 for the manufacture of "Ayurvedic Drugs" are classifiable ... licence to manufacture for sale of Ayurvedic drugs
under the Drugs and Cosmetics Act, 1940 and the said loan licence was renewed from
time
products manufactured by the appellant fall
within the category of medicaments or cosmetics. Answer to this question
determines as to whether the goods are classifiable ... under the Central Excise
Tariff Act, 1985 as cosmetics under Chapter 33 or as medicaments under
Chapter 30. As cosmetics the rate of excise duty
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
tablets from the Drug Controller of M.P. under the Drugs and Cosmetics Act . The formula of the tablet was filed before the Controller, Food ... system of medicine specified in the first Schedule of the Drugs and Cosmetics Act, 1940 .
(ii) The weight of each tablet is 3.35 grams instead
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
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
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
