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2018 (9) TMI 1654 - AT - Central ExciseClassification of goods - Herbal Sheekakai Powder and Herbal Reetha Powder with the brand name "Meera" - whether Herbal Sheekakai Powder merits classification under Chapter 30 as "medicaments" or under Chapter 33 as "preparations for use on the head"? Held that:- As per the relevant Chapter Notes, Chapter Note 1 (d) of Chapter 30 'excludes preparations of Chapter 33 even if they have therapeutic and prophylactic properties'. Secondly, Chapter Note 2 to Chapter 33 states that Chapter Sub-Heading 33.03 to 33.07 apply inter alia ‘to products suitable for use as goods of these headings and put up in packings with labels, literature or other indications that they are for use as cosmetics or other toilet preparations or put up in a form clearly specialized for such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constituents or are held out as having subsidiary curative or prophylactic value’. In the present case, there is no evidence put forward by the respondent that the impugned products are sold in the market as medicines. Further, it is also seen that the said products are advertised in TV as well as other media as preparations used on the hair and also understood by public as toiletry requisite only. The Supreme Court in the recent judgment in the case of Commissioner of Central Excise, Mumbai Vs. M/s. CIENS Laboratories, Mumbai [2013 (8) TMI 467 - SUPREME COURT] has held that for an ayurvedic medicine to be classified under Chapter 33 has to pass the test whether it is for cure of any disease. If the same is only meant for care, then such product would not fall under medicament. It is obvious that the product manufactured is for care of the hair, even though, it may have subsidiary medicinal properties - product rightly classified under CETH 3305.99 - appeal dismissed - decided against Revenue.
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