2006 (4) TMI 270

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..... .S. Bhagat, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. These two appeals have been filed by the appellant company and its Director against the impugned order holding the product in question namely "Stretch Nil" to be classifiable as a product for care of the skin under Heading 33.04. It is the claim of the appellants that the product is an Ayu .....

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..... se as cosmetics nor as a skin care product. 3. The learned C.A. also states that the Board's Circular laid down three criteria for deciding whether a product should be treated as a medicament or as a cosmetic and applying, the said criteria, the impugned goods deserve to be classified as medicaments. Firstly, the product is advertised and marketed for a specific condition/ailment and not as .....

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..... declaration and submitted the same along with the product literature. 5. Shri S.S. Bhagat, learned SDR supports the order passed by the adjudicating Commissioner and states that the product in question is not a medicine but is merely for cosmetic use of care of the skin. He places reliance on the ratio of the Hon'ble Supreme Court's decision in the case of B.P.L. Pharmaceuticals Ltd. v. CCE .....

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..... ration has been received by the Central Excise officials on 2-2-1998 as per the endorsement made thereon. Even assuming that the literature for the product in question was not enclosed, since the product was described by its name and a claim was made that the product is a medicament, it was open to the department to make any further enquiry. Hence, we are of the view that the allegation that the a .....

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..... e not a general purpose skin care cream but an ayurvedic medicament and the same are, therefore, required to be classified under sub-heading 3303.09. In view of our findings as above, the appellants succeed both on merit as well as on the ground of limitation. 9. Accordingly, we set aside the impugned order and allow the appeal. (Dictated and pronounced in open Court)
Case laws, Decisio .....

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