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TMI Blog2010 (8) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 30.03 as medicaments and has set aside the demand for differential duty and for revision of classification in his orders relating to three different periods on the same issue. 2.Heard both the sides. 3. The learned DR on behalf of the Revenue submitted that the product enmoist cream is a combination of white soft paraffin and liquid paraffin. But Commissioner (Appeals) to classify the same as medicaments has relied upon the decision of the Tribunal in the case of Pacific Exports v. Collector of Customs reported in 1990 (45) E.L.T. 651 (Tri. - N. Delhi) wherein it was held that liquid paraffin IP being a medicament, the product is classifiable under Chapter 3003.20. He submitted that in that case the dispute was whether liqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e chapter notes of Chapter 30 and Chapter 33, the products have to be classified as per their use. He admitted with the contention of the Revenue that merely because the product has prophylactic property or medicinal property that would not be a sole factor for classification. He submits that in the case of the three products, excepting a suggestion the lables indicated that they were in the nature of preparations for care of skin no evidence has been brought out to show the function/use of the products. No market enquiry or enquiry from medical practitioners have been produced. He relied upon the decision of the Hon'ble Supreme Court in the case of BPL Pharmaceutical Ltd. reported in 1995 (77) E.L.T. 485 (S.C.) to support his contention th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only druggists and chemists store and sell the products in question as medicaments and the same are not available in any departmental store or grocery store. 7. We have considered the submissions made by both the sides. The dispute is whether the three products in question are classifiable under CETH 30 as medicaments or under CETH 33 of cosmetics or toilet preparations. As per Chapter note 2 of Chapter 33, heading 3303 to 3307 apply to products suitable for use as goods of these headings and put up in packing with labels. It is also provided that the heading includes products whether or not containing subsidiary pharmaceutical/prophylactic properties or are held out as having subsidiary curative or prophylactic value. Further Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elp to the Revenue. In view of these circumstances, the evidence produced by the respondents in the form of doctors' certificates, professors' certificates, wholesale dealers and distributors' certificates become relevant. It has to be noted that there is not even a single evidence putforth by the department to contradict these claims. It has also been mentioned that the products are not sold in departmental stores or provisional stores and this also has not been contradicted. In the case of Coral Laboratories Ltd. v. CCE, Vadodara reported in 2008 (225) E.L.T. 544 (Tri. - Ahmd.), the Tribunal while holding that the product zest powder is not classifiable as medicine observed that goods were declared as versatile nourishment and equated to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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