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2003 (1) TMI 103 - SC - Central ExciseWhether manufactured product with trade name 'Lip Salve' is classifiable for payment of excise duty under Heading 33.04 of the Central Excise Tariff Act, 1985 as 'a preparation for care of skin' and not as a 'medicament' under Heading 30.03 of the Act? Held that:- The product 'Lip Salve' is a kind of "barrier cream" or a protective cream against skin irritants. It, therefore, clearly falls under entry 33.04 and conforms to the description 'preparation of the care of the skin other than medicaments'. The learned Counsel of the appellant has not been able to persuade us to take a different view from the one taken in the majority opinion of the Tribunal. We confirm that the product 'Lip Salve' is essentially a preparation for protection of lips and skin and is not a 'medicament'. Such preparations which have a subsidiary curative or prophylactic value clearly fall under entry 33.03 to 33.07 as per Note No. 2 under Chapter 33. The product clearly is covered by entry 33.04 read with Note No. 5 of Chapter 33, it essentially being a preparation for protection of lips or skin. Appeal dismissed.
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