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2010 (8) TMI 219 - AT - Central ExciseCream - according to the respondents the product contained activated dimethicone, zinc oxide calamine IP and the Commissioner has compared with siloderm ointment classified as a medicament in the case of M/s. Neo Pharma since siloderm also contained the same three ingredients - major ingredients are same - uphold the decision of the Commissioner regarding classification of this product under CETH 30 - calderm lotion also other than stating that zinc oxide and calamine are meant for prophylactic use in skin care and they are never considered as medicament - no merit in the appeals filed by the Revenue and accordingly rejected
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