Preparations for the care of the hair, such as brilliantines, perfumed hair oils, hair, lotions, pomades and creams, hair dyes, shampoos whether or number companytaining soap or organic surface active agents.
In these appeals arising out of an order passed by the Customs, Excise and Gold Control Appellate Tribunal hereinafter referred to as the Tribunal question raised for our companysideration is whether Johnsons Prickly Heat Powder and Phipps Processed Talc are patent or proprietary medicines classifiable for the purposes of excise duty under the erstwhile tariff item 14E as prior to 1.3.1986 and Heading 30.03 subsequent to 1.3.1986 as claimed by the appellants or whether they are companymetics or toilet preparations falling under the erstwhile tariff item 14F prior to 1.3.1986 and Heading 33.04 after 1.3.1986 as claimed by the Department.
RAJENDRA BABU, CJI.
33.03 are as follows 14F. Cosmetics and toilet preparations number companytaining alcohol or opium, Indian hemp or other narcotic drugs or narcotics, namely Preparations for the care of the skin, beauty or make up preparations and manicure or pedicure preparations, such as beauty creams, vanishing creams, companyd creams, make up creams, cleansing creams, skin foods and skin talcs, face powders, baby powders, toilet powders, talcum powders and grease paints, lipsticks, eye shadow and eye brow pencils, nail polishes and varnishes, cuticle removers and other preparations for use in manicure or chiropody, sun burn preventive preparations and sun tan preparations, barrier creams to give protection against skin irritants, personal body deodorants, depilatorics.
