TMI Blog2021 (3) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... rom time to time - HELD THAT:- The names of the products suggest they are all in the nature of cosmetics. These products are moisturisers, fair skin solutions, hair solutions for better glow etc. One of them is plain and simple shampoo for glowing hair. Even the supplier is aptly described as Glamour World. It is of course unsafe to base our conclusions on the basis of a title of the product. However, the petitioner himself has brought about the situation since as noted by the Assessing Officer despite opportunity been given, the petitioner failed to provide samples which could be sent for chemical analysis. On record, there is a letter dated 04.02.2016 written by the Superintendent of Taxes to the petitioner asking the petitioner to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed an order of assessment for the said assessment period of A/Y 2010 11 and A/Y 2011 12. After issuing notice to the petitioner on this disputed item, he confirmed the duty demands holding that the imported goods would be classified under Entry-45 of Schedule-II(b) as cosmetics. The petitioner thereupon filed a revision petition before the Commissioner, who passed an order dated 25.07.2015 remanding assessment order 25.03.2014 in which he set aside the assessment for both the years and remanded the proceedings before the Assessing Authority for making a fresh assessment after examining whether the products would fall within the expression medicines or drugs or cosmetics. The Assessing Officer thereupon passed a fresh order dated 20.04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iste and Glow Clean which have crossed the expiry date vide letter dated 25.04.2016. Since, the dealer did not provide the samples of the items in questions twin tests of the samples of the items could not be sent to the Dy. Drug controller, Govt. of Tripura for twin tests to ascertain whether there cosmetics or medicines. However, the dealer was given opportunity to produce documentary evidence in support of his claim that the items in questions are medicine not cosmetics. Since, the dealer fails to produce the documentary evidence in support of his claim, I am of the opinion that the items in questions are cosmetics as determined in the original assessment order dated 25.03.2014 and computation of tax payable by the dealer in impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly legal questions. The previous order of assessment was passed by Tax Audit Officer. However, this order was set aside by the Commissioner and the assessments were re opened. The fresh order of assessment which the petitioner has challenged in this petition has not been passed by the Tax Audit department and the petitioner s this ground does not survive. [6] Coming to the central issue of the items imported by the petitioner, it is undisputed that the petitioner had imported the said goods from one Glamour World and the list of items imported read as under : SL. No. Product Name Remarks 1 SOMI S SHINE AND YOUNG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 GLOW HAIR SHAMPOO 22 SOMI S GLOW PLUS SOLUTION [7] The names of the products suggest they are all in the nature of cosmetics. These products are moisturisers, fair skin solutions, hair solutions for better glow etc. One of them is plain and simple shampoo for glowing hair. Even the supplier is aptly described as Glamour World. It is of course unsafe to base our conclusions on the basis of a title of the product. However, the petitioner himself has brought about the situation since as noted by the Assessing Officer despite opportunity been given, the petitioner failed to provide samples which could be sent for che ..... X X X X Extracts X X X X X X X X Extracts X X X X
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