perfumed hair oil" or as an "Ayurvedic Medicament". It must be mentioned
that prior to 28th January, 1986, the question was whether ... could be classified under Tariff Item 68 i.e. "Ayurvedic Medicament" or
under Tariff Item 14F(ii) i.e. "Perfumed Hair
Medica on 15 March, 2001
Equivalent citations: (2001)168CTR(DEL)314
Author: Arijit Pasayat
Bench: Arijit Pasayat
JUDGMENT
Arijit Pasayat, C.J.
Pursuant to directions
manufacture of "Ayurvedic Drugs" are classifiable as
Ayurvedic Medicaments for the purpose of levy of central excise duty.
The issue for determination ... said goods should not be
classified as Patent or Proprietary Medicaments under sub-heading 3003.10 of Central
Excise Tariff attracting excise duty at the rate
whether the products manufactured by the appellant fall
within the category of medicaments or cosmetics. Answer to this question
determines as to whether the goods ... Central Excise
Tariff Act, 1985 as cosmetics under Chapter 33 or as medicaments under
Chapter 30. As cosmetics the rate of excise duty is quite
preparation for care of skin' and not as a 'medicament' under Heading 30.03
of the Act.
The minority view expressed ... that its manufactured product 'Lip Salve' is classifiable as
'medicament' under Chapter 30.03 of the Act although the sub-classification
respect of such practice any expenses, charges in respect of medicament's or other appliances, or any fees to which he may be entitled
authorities and also before the Tribunal is that the aforesaid
products are medicaments and, therefore, require to be
classified under Chapter sub-heading ... question are mainly used for the purpose of detergents
rather than medicaments. Accordingly, the assessee was
directed to show cause why the products in question
short). While Baidyanath contends
that the product DML is a medicament under Chapter Sub-
heading 3003.31 of the Central Excise Tariff Act, 1985 , the
stand ... products. Chapter
Sub-heading 3003.30 provided for no excise duty leviable on
medicaments, including those used in Ayurvedic, Unani,
Siddha, Homeopathic or Bio-chemic System
Dunt Manjan Lal'
(Tooth powder) could be considered to be a medicament and as such
eligible for exemption under Notification ... basis, it is held that this product fails the test for a
medicament.
Whether a product can be considered to be a medicament
manufactured by the assessees comprises of the intravenous fluids mixed with different medicaments like Mannitol, Metranidazole, Ciprofloxacin, Metronidazole, Tinidex, Ciprofloxacin, Ofloxacin, etc. The controversy relates ... answer to the question relating to the effect of addition of various medicaments and drugs to the IV fluids and whether the mixture of anti
