TMI Blog2017 (9) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... even in small quantities is to be classified as medicaments - It is fairly well established that the products contain several ingredients which serve the purposes of curing conditions such as, dilated veins (Varicose veins), sun burn, inflammation and rashes etc. Hence, they have been used for therapeutic and prophylactic purposes. Thus, both the products satisfy the test prescribed by the Apex Court - the products in question merit classification under Chapter 30 - appeal dismissed - decided against Revenue. - E/00374, 00375/2006 - Final Order No. 41252-41253/2017 - Dated:- 21-6-2017 - Smt. Sulekha Beevi C.S., Judicial Member and Shri Padmanabhan, Technical Member For the Appellant : Shri R. Subramaniyan, AC (AR) For the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s He further submitted that these products have the primary function of 'care' and not 'cure'. He relied upon the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Mumbai-IV Vs Ciens Laboratories, Mumbai reported in 2013 (295) E.L.T. 3 (S.C.) and submitted that these products which are essentially for care of the skin merit classification under Chapter 33. 5. In the impugned order, the learned Commissioner (Appeals) has recorded the following to justify the classification under Chapter 30:- (i) The Respondent's Unit has been given drug licence by the Govt. of Pondicherry. The products manufactured have been certified to be Ayurvedic drugs. Further, the products contain ingr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes, namely, (i) Calendula Officinalis (ii) Aloe Vera It has been further submitted that 'Calendula Officinalis', commonly known as 'potmarigold' is an ayurvedic medicine which decreases inflammation of sprains, varicose veins and swelling and sooths burns, sun burns, rashes and skin irritations, kills bacteria and fungus, remedies the attack of Candida (a type of fungus). The ayurvedic medicine 'Aloe Vera' is an effective germicide. Relevant page of the 'Materia Medica' has been submitted by the assessee. They have also submitted that the products are applied on skin to cure dilated veins, varicose veins, sun burns, inflammation, rashes and fungus, therefore they are therapeutic and prophylactic med ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve products fall under Chapter sub-heading 3304.00 and chargeable to duty at the rate of 40% adv and falls out of the purview of chapter 30 which explicitly excludes product of chapter 33 even if they have therapeutic or prophylactic application. 6. Heard both sides and perused records. 7. To resolve the controversy and to decide the classification of the products in question, we find it appropriate to approach the problem following the guiding principles set forth by the apex court in the case of Ciens Laboratories (supra). The prescription of the Apex Court is that is used in curing or treating ailments or diseases and contains curative ingredients even in small quantities is to be classified as medicaments. The various facets o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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