TMI Blog1995 (3) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... arucha and K.S. Paripoornan, JJ. [Order]. - By Notification No. 393/86-C.E., dated 22-8-1986 issued in exercise of powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government exempted "Barrier Creams" falling under sub-heading No. 3304.00 of the Schedule to the Central Excise Tariff Act, 1985 from so much of the duty of excise leviable thereon specified in the Schedule, as is in excess of the amount calculated at the rate of twenty per cent ad valorem. The proviso to that notification further stated that the exemption contained in the said notification shall apply to only such barrier creams which are manufactured under and in accordance with a licence issued for such a purpose under the Drugs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it replaces the essential natural fluids that time and environment steal away. It is claimed that it is non-greasy and penetrates quickly to help soften the traces of age and smooth away dryness. A gentle massage every morning, claims the label, would help the skin to stay soft, smooth and younger looking. The Extra Pharmacopoeia, Twenty-eighth Edn., at page 1065 entitled "Barrier Creams" gives the following description : "The term `barrier creams' is used to describe ointments, creams, or lotions that are applied to prevent damage to the skin. Barrier creams vary widely in composition. They should be easy to apply, easily washed off with soap and water, bacteriostatic, non-hygroscopic, non-transferable, non-sticky, and stable (to avoid t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay (Barrier Cream). In the label referred to in para 13 of the Tribunal's order the printed material on the left side is omitted where the description of the product is shown to be a barrier cream. That was brought to our attention by the learned counsel for the appellant, producing a Xerox copy of the label. The mere fact that it is also described as a beauty cream does not necessarily exclude it from being a barrier cream. 3.In view of the above, we are satisfied beyond any manner of doubt that the product in question is a barrier cream and since it is being manufactured under and in accordance with a licence issued by the Department concerned under the Drugs and Cosmetics Act, [it attracted] the notification. We are, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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