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TMI Blog2008 (6) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... nder sub-heading 3003.39 Pharmaceutical products as claimed by the appellants or sub-heading 3306.10 Cosmetic or toilet preparation as claimed by the Revenue. 3. The learned Advocate on behalf of the appellants submits that the product Toss and Toss-K are medicated toothpaste, Pharmaceutical product. He further submits that the Revenue classified the said products under sub-heading 3306.10 as Toothpaste Toilet preparation on the basis of Chemical Examiner report by ignoring several evidences placed by the appellants. He relied upon the decision of the Hon'ble Supreme Court in the case of B.P.L. Pharmaceuticals Ltd. v. CCE, Baroda reported in 1995 (77) E.L.T. 485 (S.C.). 4. The learned DR on behalf of the Revenue submits that as revealed f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced the evidences as under:- (a) Drug Controlling-cum-Licensing Authority issued licence for manufacturing of the said products under Drugs and Cosmetic Rules,1945. (b) Both the products are included as a drug in the British Pharmacopia (c) Strontium chloride is used as 10% tooth paste for relief of dental hyper sensitivity. (d) It is revealed from the said literature of the products that mode of usage 'Toss-K should be used three times a day for a minimum of two to four weeks with a soft toothbrush or using one's own, finger tips. It is further revealed from the said literature that the said products are recommended for relief from pain in patients with dental hypersentivity. (e) The packing of the said products indicated Medicated d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Tariff Act, 1985 is without substance. According to the Authorities the product contains only subsidiary pharmaceutical value and, therefore, notwithstanding the product having a medicinal value will fall under Chapter 33. We have already set out Note 2 to Chapter 33. In order to attract Note 2 to Chapter 33 the product must first be a cosmetic, that the product should be suitable for use as goods of Headings 33.03 to 33.08 and they must be put in packing as labels, literature and other indications showing that they are for use as cosmetic or toilet preparation. Contrary to the above in the present case none of the requirements are fulfilled. Therefore, Note 2 to Chapter 33 is not attracted. Again it is without substance the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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