It is companytended by the learned companynsel for the appellant that the product Ad vitamin massage Oil Forte was companysidered as medicine and it would be companyered under heading 3003.19 as patent and proprietary medicine.
This preparation was brought and classified for levy of duty of Excise with effect from 1.3.1961 falling under Tariff Item No.14 E of the First Schedule to the Central Excise and Salt Act, 1944 hereinafter referred to as the Act .
Collector Appeals also affirmed the order of the Assistant Collector by order dated 29.4.1986.
Aggrieved thereby, appellant filed Civil Appeal No.138 of 1989 before this Court.
Appeals filed by the appellants before the Collector Appeals and the Tribunal were also dismissed.
drugs or other narcotics other than those medicines which are exclusively Ayurvedic, Unani Sidha or Homoeopathic.
but mere addition of vitamins would number render the product as a drug.
Medicaments 14 F is equivalent to Tariff Item No.
Being number satisfied with reply of the appellant, the Assistant Collector modified the classification of the said product from Chapter 30 to Chapter 33 and approved classification heading 3304.00.
ii iii By introduction of Finance Bill, 1985, explanations II and III were added to the said tariff item No.14 F of the Central Excise Tariff.
Cosmetic Goods On re construction of the tariff as aforesaid, the appellant submitted its classification list No.
Against that order, appellant preferred appeal No.
By order dated 26.12.1985, the Assistant Collector classified the said product under Tariff Item No.14 F Heading 3304.00 excisable as companymetics goods.
Upon receipt thereof, the Assistant Collector issued numberice to the appellant to show cause as to why the product should number be classified under sub heading No.3304.00 in view of the change of Tariff description after 1985 budget.
Aggrieved by the order of the Tribunal, the appellant has preferred Civil Appeal No.4589 of 1995.
In the meanwhile, the Central Excise Tariff was reconstituted with effect from 28.2.1986 as follows 14E is equivalent to T.I. 30.03 of the Central Excise Tariff Act, 1985.
The product has to be judged entirely in the light of the words in tariff and number with reference to the licence under the Drug Control Act.
After detailed scrutiny of the documents filed by the appellant and the companytentions raised by the parties, the Tribunal arrived at the companyclusion that the classification done by the authorities below under sub heading 3304.00 is companyrect and the product in question is clearly a massage oil, intended for care of the skin but possibly having some marginal medicinal properties.
Tariff Description Rate of Duty 14E. Patent or Proprietary medicines Twelve and a half number companytaining alcohol, opium per cent ad Indian hemp or other narcotic valorem.
2/86 dated 3.3.1986 claiming classification of its product under heading 3003.19 as patent and proprietary medicine.
E 2226/86 C before the Customs, Excise and Gold Control Appellate Tribunal Tribunal for short which was also dismissed by order dated 26.10.1988.
Description of Goods 30.03 Medicaments including veterinary medicaments 33.04 Beauty or make up preparations and preparations For the care of the skin other than medicaments , including sunscreen and suntan preparations, manicure or pedicure preparations.
33.04 of the Central Excise Tariff Act, 1985.
J U D G M E N T Shah, J. It is the companytention of the appellant Company that it is engaged in manufacture inter alia of Ad vitamin Massage Oil forte Patent or Proprietary Medicines since 1949 on the basis of sanction accorded by the Drug Control Authorities.
Item No.14FCosmetics and Toilet Preparations.
