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2005 (2) TMI 129 - SC - Central ExciseClassification of goods - LICEL - Classification under tariff sub-heading 3808.10 or under tariff sub-heading 3003.10 - Held that:- In this case it has fairly not been denied that the only use of the product is for killing lice in human hair. We are unable to accept the submission that killing lice does not amount to a therapeutic or prophylactic use. Any medicine or substance which treats disease or is a palliative or curative is therapeutic. Licel cures the infection or infestation of lice in human hair. It is thus therapeutic. It is also prophylactic inasmuch as it prevents disease which will follow from infestation of lice. Thus, this is a product which is used for therapeutic and prophylactic purposes. It would thus be a Medicament within the meaning of the term "Medicament" in Note 2 of Chapter 30. It therefore gets excluded from Chapter 38 - Therefore, such product would fall under Chapter 30 under Tariff Heading 30.03 - Following decision of ICPA Health Products (P) Ltd. v. Commissioner of C. Ex., Vadodara [2004 (4) TMI 77 - SUPREME COURT OF INDIA] - Decided against assessee.
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