Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 698 - HC - Central ExciseClassification of shampoo - whether the product is Medicaments - Classification under sub-heading No.3303.10 or under sub-heading No.3305.00 - Held that:- Name of the product manufactured by the petitioner is Nizral Shampoo. The very name gives an indication that it is used as a substance that can be applied to hair be it for a healthy growth or for maintenance. - The literature and other material that was placed before the adjudicatory authority, i.e., Central Board of Excise ad Customs disclosed that the component by name Selenium Sulfide contained in it is a product, to cure certain skin diseases and its presence in profound quantity made the product nearer to medicine. After recounting the various values, which the product had, and the factum of the dropping the word shampoo, the Supreme Court agreed with the opinion expressed by the Central Board of Excise and Customs, which classified it as medicine. - continued use of the word shampoo to the product would certainly have made the difference. In the instant case, the product is being sold with the name Nizral Shampoo. Another aspect is that the classification of the product is determined on the basis of the process of manufacture and its proclaimed use and utility. The fact as to how the product is used, after it is manufactured, can not at all be taken into account. For instance, in respect of shampoos themselves, there are instances, where people use them for washing vehicles or cleaning floors, because their chemical impact is relatively less. On that account, the product cannot be treated as a washing medium. The circumstances under which the petitioner is said to have obtained licence for manufacturing shampoo, are not immediately before us. It is only when the relevant conditions are verified, that the proper conclusion can be arrived at. We have already mentioned that the purpose, which a particular enactment serves, are different from those under other enactments, though incidentally the same product may be dealt with by both of them. Further, the predominant object under the Act is to ensure that the products are not manufactured without licence. Unless necessary material is placed before us, we do not intend to deal with the contentions in this regard, in detail. - Writ petition dismissed - Decided against assessee.
|